Current Fiduciary & ERISA Issues in Qualified Plans


Topics we will cover:

• Introduction

• Issues with Control Groups

• Issues with Prohibited Transactions

• Fee Disclosure

- Excerpt from Who is in the Control Group?

• Aggregation Rules (Section 414 of I RC) treat related entities as one employer for qualified plan purposes.

• Remember to look for Management company relationships, possible aggregation.

• Possible attribution between family members.

• Unintended failures of minimum coverage and non-discrimination requirements.

Please see full presentation below for more information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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