Effective January 1, 2014, The dollar limitation that apply to qualified retirement and other benefits are as follows...
Please see full Chart below for more information....more
The focus of U.S. litigation challenging plan investments has been 401(k) plans, but that may be changing. Defined benefit plan sponsors may have felt that they were immune to these types of claims because the funding rules...more
On June 26, 2013, in United States v. Windsor, 133 S. Ct. 2675 (2013), the United States Supreme Court ruled that Section 3 of the Defense of Marriage Act of 1996 (“DOMA”) violated the Fifth Amendment’s equal protection...more
When a company decides that they want to put a retirement plan in place, it’s almost like trying to buy a new car because there are so many choices to make. A company needs to look at several factors to determine what type of...more
Over the past 30 years, a dramatic change has taken place in the use of retirement plans to help people save for their later years....more
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