Plan Documents

News & Analysis as of

Compensation Issues – Revisited

We have completed another retirement plan audit season and have noticed a number of common errors occurring with compensation. I previously discussed these issues in my blog series “Compensation: The Missing Link – Part 1”...more

Second Circuit Rejects Plan’s Claim For Reimbursement From Another Plan

Where an ERISA plan specifically sets forth in the plan document its rights to reimbursement/subrogation vis-à-vis a plan participant then there is no requirement that recovery be conditioned on the plan being able to trace...more

Cafeteria Plan Amendments: A Year-End Action Item

If your company permits employees to pay for certain benefits, such as health coverage, on a pre-tax basis under an Internal Revenue Code Section 125 plan (also known as a “cafeteria plan”), you might be may be required to...more

It's November – Do You Know Where Your Plan Document Is?

Every year around this time (and hopefully even earlier), many plan sponsors begin the arduous task of preparing determination letter applications for their qualified retirement plans (i.e., their profit-sharing, 401(k),...more

Are You Sure It’s ERISA?

Imagine you are faced with a claim based on an alleged disabling condition that prevents an individual from working. You have a document from the employer that describes short-term disability benefits that the individual may...more

The Supreme Court’s 'Non-Decision' On Same-Sex Marriage: The Impact On Employee Benefits After 'Windsor'

This is a rally call for employers to evaluate employee benefit plan documents for compliance....more

Keep those Plan documents and amendments

Plan sponsors aren’t the greatest keeper of plan records because as a plan fiduciary, they think they get too many reports, prospectuses, and plan documents. It’s a lot paper to keep, but in a world of mobile storage thanks...more

Recent Employee Benefits Developments

Amending Retirement Plans to Recognize Same-Sex Marriages Plan sponsors need to review retirement plan documents and operations to determine whether changes are needed in response to last year's Supreme Court decision in U.S....more

Ask And You Shall Receive! Employers Should Interpret Requests For Plan Documents Broadly

The Sixth Circuit Court of Appeals recently joined a number of other appellate courts in adopting the “clear notice” standard under which a written request for copies of benefit plan documents subject to the Employee...more

Plan Document Mistakes a Retirement Plan Sponsor Should Avoid

One of the major things that plan sponsors forget about their retire- ment plans is the plan document. ERISA (the Employee Retirement Income Security Act of 1974 for those scoring at home) requires all retirement plans to...more

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