Qualified Benefit Plans

U.S. Plan Audit Activity is on the Rise – How to Lower Your Risk

by Carol Buckmann | Osler, Hoskin & Harcourt LLP on 5/23/2013

Does your 401(k) plan pay higher than average fees? Do you have more than one qualified plan? A number of recent reports indicate why you may receive special scrutiny if your plan is selected for audit or...more

Update - 2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 4/2/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Finalized ACA Regulations on Transitional Reinsurance Program Premiums and Potential Effects for Employer-Sponsored Group Health...

by Amy Gordon, Jacob Mattinson, Susan M. Nash | McDermott Will & Emery on 3/7/2013

As part of the Patient Protection and Affordable Care Act, the U.S. Department of Health and Human Services (HHS) recently released final regulations regarding the transitional reinsurance program fee effective in CY 2014. ...more

Target Date Retirement Funds – Tips For Plan Fiduciaries

by Angela Bohmann | Leonard, Street and Deinard - Employee... on 3/7/2013

Many plan sponsors have selected so-called “target date” funds as the default investment under the plan sponsor’s 401(k) or other qualified plan. A target date fund is one that includes investments in different asset classes...more

California Doubling Of 20% Federal Tax Increase Under IRC Section 409A

by Marla Aspinwall | Loeb & Loeb LLP on 2/28/2013

Originally published in State Bar of California Taxation Section 2013 Sacramento Delegation in February 0f 2013. Executive Summary - Under Internal Revenue Code Section 409A (“Section 409A”), all amounts deferred...more

Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 2/4/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

IRS Releases Revised Retirement Plan Correction Program Including Important New Guidance For 403(b) Plans

by David Rosner, C. John Wentzell, Jr. | Ogletree, Deakins, Nash, Smoak & Stewart,... on 1/16/2013

On December 31, 2012, as Times Square in New York was getting ready to drop the crystal ball, the Internal Revenue Service (IRS) dropped long-awaited guidance regarding retirement plan corrections in the form of Revenue...more

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 1/9/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

IRS (Finally) Releases Updated Voluntary Correction Procedures, Including 403(b) Corrections

by Leonard, Street and Deinard - Employee... on 1/7/2013

On December 31, 2012 the Internal Revenue Service (IRS) released Revenue Procedure 2013-12 which replaces existing Revenue Procedure 2008-50, the procedure for voluntary correction of qualified retirement plan errors. The...more

Union Friendly - Using Collectively Bargained Pension Plans to Maximize Pension Contributions for Closely Held Business Owners

by Gerald Nowotny on 1/7/2013

Overview - In the “old days” business owners and employees were able to have good pension plans that did not depend upon the fate of the stock market, i.e. defined benefit plans. We have all heard the stories of New...more

A Pension for this Life (and the Next!) -- A Strategy for Maximizing Income Tax Deferral and Estate Tax Elimination for Qualified...

by Gerald Nowotny on 1/2/2013

Overview - The Bush tax cuts are due to expire at the end of 2012- tomorrow. The top marginal income tax rate is scheduled to increase to 39.6 percent. Additionally taxpayers will face an additional tax of 3.8 percent on...more

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U.S. Plan Audit Activity is on the Rise – How to Lower Your Risk

Update - 2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Finalized ACA Regulations on Transitional Reinsurance Program Premiums and Potential Effects for Employer-Sponsored Group Health...

Target Date Retirement Funds – Tips For Plan Fiduciaries

California Doubling Of 20% Federal Tax Increase Under IRC Section 409A

Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

IRS Releases Revised Retirement Plan Correction Program Including Important New Guidance For 403(b) Plans

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

IRS (Finally) Releases Updated Voluntary Correction Procedures, Including 403(b) Corrections

Union Friendly - Using Collectively Bargained Pension Plans to Maximize Pension Contributions for Closely Held Business Owners

A Pension for this Life (and the Next!) -- A Strategy for Maximizing Income Tax Deferral and Estate Tax Elimination for Qualified...

Quebec Budget Forecasts Further Pension Reform

Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Essential Health Benefits Proposed Rule: Additional Detail with Few Surprises

The Super Roth IRA[1] - For Regular Guys (and Gals) - Part 2

The Super Roth IRA[1] - Part 1

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