Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year.
The end of the year marks the deadline by which sponsors of qualified...more
In many marriages, the retirement accounts of the couple may be one of the largest financial assets they own. When that couple divorces, questions arise as to how to equitably split up the retirement accounts....more
On June 26, 2013, the Supreme Court issued its long-awaited decision in Windsor v. United States, No. 12-307. The Court ruled (in a 5-4 decision) that the section of the Defense of Marriage Act (DOMA) that required federal...more
Splitting up marital assets in a divorce is challenging enough when you are dealing with property in the here and now. When it comes to assets accrued for the purposes of future retirement, things can get even more...more