It has been nearly 20 years since Internal Revenue Code Section 409A transformed the rules governing nonqualified deferred compensation (NQDC). Many employers updated written plan documents by the 2008 deadline—and haven’t...more
2/9/2026
/ Audits ,
Benefit Plan Sponsors ,
Deferred Compensation ,
Employee Benefits ,
Employer Responsibilities ,
Equity Compensation ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Penalties ,
Plan Administrators ,
Plan Documents ,
Section 409A ,
Tax Planning
The IRS recently issued Notice 2025-68, providing initial guidance on a new savings vehicle: Trump Accounts, created under Section 530A of the Internal Revenue Code by the One, Big, Beautiful Bill Act (OBBBA). While proposed...more
1/8/2026
/ Contribution Limits ,
Employee Benefits ,
Employer Contributions ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
IRS ,
New Guidance ,
New Legislation ,
One Big Beautiful Bill Act ,
Retirement Plan ,
Tax Exemptions ,
Tax Planning ,
Taxation
On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the SECURE 2.0 Act, including the Roth catch-up...more
10/10/2025
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Contribution Limits ,
Employee Benefits ,
Final Rules ,
Internal Revenue Code (IRC) ,
IRS ,
New Regulations ,
Retirement Plan ,
Roth IRA ,
SECURE Act ,
U.S. Treasury
Yesterday, Treasury and the IRS issued highly-anticipated final regulations addressing several changes to the catch-up contribution provisions implemented by SECURE 2.0. ...more
9/16/2025
/ 401k ,
Benefit Plan Sponsors ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
FICA Taxes ,
Final Rules ,
Internal Revenue Code (IRC) ,
IRS ,
Plan Administrators ,
Regulatory Requirements ,
Retirement Plan ,
Roth IRA ,
SECURE Act ,
U.S. Treasury
Benefits and Beyond: What Happens to PTO, Health Insurance, Retirement Plans, and other Benefits?...more
8/25/2025
/ 401k ,
Accrued Benefits ,
Beneficiaries ,
COBRA ,
Compensation & Benefits ,
Death Benefits ,
Decedent Protection ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employees ,
Employer Group Health Plans ,
Employer Liability Issues ,
Employer Responsibilities ,
Health Insurance ,
Life Insurance ,
Paid Time Off (PTO) ,
Retirement Plan ,
Wage and Hour
Let’s face it—no one wants to think about what happens when an employee dies. It’s a deeply human moment, and yet, somewhere between the condolences and the memorial service, someone in Human Resources is quietly asking: “So…...more
8/18/2025
/ Beneficiaries ,
COBRA ,
Compensation & Benefits ,
Corporate Counsel ,
Decedent Protection ,
Employee Benefits ,
Employer Liability Issues ,
Employer Responsibilities ,
Estate Planning ,
Federal Labor Laws ,
Health Insurance ,
Paid Time Off (PTO) ,
Probate ,
State Labor Laws ,
Tax Liability ,
Taxation ,
Unpaid Wages ,
Wage and Hour