Steven J. Friedman

Steven J. Friedman

Littler

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The IRS's Retirement Plan Correction Program Has Been Updated and Expanded

On December 31, 2012, the IRS issued Revenue Procedure 2013-12, which updates and expands the IRS's Employee Plans Compliance Resolution System (EPCRS) – the IRS's "fix-it" program for retirement plan errors. Every few years,...more

2/18/2013 - 403(b) Plans Defined Contribution Plans EPCRS IRC Section 436 IRS Lost Participants QNECs Voluntary Correction Program

A Guide to Employee Benefits Administration and Leaves of Absence

Laws Providing Leaves of Absence - Family and Medical Leave Act (FMLA) - The FMLA, as relevant here, requires covered employers to provide eligible employees up to 12 weeks of unpaid leave due to a serious...more

11/26/2012 - ADA COBRA EAP EPCRS ERISA Flexible Spending Accounts FMLA HRA HSA Section 409A USERRA

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