This Alert discusses certain considerations for tax-qualified retirement plan (in particular, 401(k) and 403(b) plan) sponsors and fiduciaries in light of business/market conditions, employee needs and law changes resulting...more
This Alert discusses certain considerations for employers that sponsor nonqualified deferred compensation plans, in light of business/market conditions and employee needs resulting from the COVID-19 pandemic, with a...more
An employer’s liability to retirees for “improper” FICA tax withholding illustrates the importance of diligent administration of nonqualified deferred compensation plans.
In the recent case of Davidson v. Henkel Corp.,...more