Two recent cases challenging benefit eligibility for same-sex spouses highlight the need for employer-sponsored retirement and welfare plans to clearly define "spouse" for eligibility purposes. Employers may want to review...more
- DOMA Eligibility Employee Benefits ERISA Same-Sex Marriage
The Internal Revenue Service (IRS) recently updated the Employee Plans Compliance Resolution System (EPCRS), the comprehensive system of correction programs for sponsors of qualified retirement plans. The components of EPCRS...more
- 403(b) Plans Audits Defined Contribution Plans EPCRS IRS Pensions Voluntary Correction Program
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