Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies.
The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more
Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year.
The end of the year marks the deadline by which sponsors of qualified...more
New rules signal relief for financially sound plans and plan sponsors and are consistent with PBGC's section 4062(e) enforcement policy for "plant shutdown" liability....more