Qualified Plans & Health And Welfare Plans

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QUALIFIED PLANS -

Student Loan Repayment Benefits -

? Qualified plan benefit tied to student loan debt repayment

? Special rules apply to these benefits when they are connected to the 401(k) plan

? IRS Private Letter Ruling; proposed legislation

DOL/IRS/PBGC Plan Activity on the Rise -

? DOL audit focus on missing participants/required minimum distributions

? PBGC scrutiny on pension mergers/spin-offs

Please see full publication 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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