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Withholding and Reporting of Payments to an Unclaimed Property Fund

Sometimes, a retirement plan is required to distribute a missing participant’s account balance into a state’s unclaimed property fund. Until recently, it was unclear whether this distribution is subject to withholding of...more

New Rule Modernizes Electronic Disclosures from Retirement Plans

On July 27, 2020, a new rule went live, making it easier for retirement plans to communicate with participants electronically. This new rule modernized an existing rule that was becoming obsolete....more

Employers, Be Aware of - but Don’t Worry about - the Fiduciary Rule’s June 9 Deadline

If you’ve had better things to do, you might only be vaguely aware that the new fiduciary rule becomes effective on June 9, 2017. We’ve written about this before (here and here), but a quick refresher might be helpful as the...more

Broker-Dealers and the New DOL Fiduciary Rule

Under ERISA and the Code, a fiduciary to a plan or IRA includes a person who renders investment advice for a fee. ERISA imposes safeguards on a fiduciary by applying standards of care and duties of loyalty and penalizing a...more

New Fiduciary Rule & Its Impact on Retirement Advice for Plan Sponsors

After much controversy and criticism, the Department of Labor (DOL) issued a final conflict of interest rule on April 6th (the “Final Rule”) which expands the definition of a fiduciary for an “employee benefit plan,” as...more

A Mandatory Retirement Plan for Maryland Employers

“Obamacare, but for retirement plans” is one way to describe recent state initiatives to establish automatic enrollment into individual retirement accounts (IRAs). One big difference, of course, is that the Affordable Care...more

Disclaimer in Top-Hat Plan Could Save Millions for Employer

Do you have a top-hat plan? That’s a plan which is unfunded and is maintained by an employer primarily for the purpose of providing deferred compensation for a select group of management or highly compensated employees...more

You Probably Don’t Need a Year-End Plan Amendment to Reflect the Supreme Court’s Same-Sex Ruling

If you’re worried that the U.S. Supreme Court’s ruling on same-sex marriage last summer might require a year-end amendment to your employee benefit plans,you have the paranoia of an ERISA attorney. You’re also in luck because...more

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