News & Analysis as of

401k Retirement Plan

Advisors Advantage - November 2017

by Ary Rosenbaum on

The Bottom Line For Retirement Plan Providers. More plan assets for your clients is a good thing for many reasons. When I had the idea of starting a National ERISA practice 10 years ago, I knew I would have a tough time...more

Tax Cuts and Jobs Act Could have Far-reaching Effects on Higher Education

by K&L Gates LLP on

The House of Representatives and the Senate are on a fast track to pass sweeping tax reform legislation that would have widespread implications for colleges and universities, their employees, and their donors. As part...more

Proposed Tax Cuts and Jobs Act Would Send Executive Compensation Back to the Stone Age

by K&L Gates LLP on

The Tax Cuts and Jobs Act, as initially proposed by the U.S. House of Representatives on November 2, 2017, includes provisions that would dramatically impact many common incentive and deferred compensation programs, including...more

IRS announces 2018 retirement plan limits

by Ary Rosenbaum on

As 2017 nears its end, we already have the retirement plan limits set for 2008 by the Internal Revenue Service (IRS). For 401(k) plans, the 2018 limit for salary deferrals contributions is $18,500, up $500 from 2017’s...more

Senate Version of Tax Reform Proposes Compensation and Retirement Plan Changes

On November 10, 2017, the Senate released a document entitled “Description of the Chairman’s Mark of the ‘Tax Cuts and Jobs Act’” prepared by the Joint Committee on Tax summarizing the proposals expected to appear in the...more

401K Not OK: ERISA Class Certified Under Rule 23(b)(1)(B)

by Carlton Fields on

A New York district court granted certification in an ERISA class action brought by employees of Deutsche Bank alleging the individual fiduciaries of the company’s retirement plan engaged in self-dealing and mismanagement of...more

Tax reform bill seeks to transform executive compensation, eliminate tax-favored treatment for key employee benefit programs

by DLA Piper on

The long-awaited Tax Cuts and Jobs Act, released by the House Ways and Means Committee on November 2, 2017, contains significant changes to the taxation of executive compensation and eliminates tax-favored treatment for...more

Massachusetts proposes a MEP and why it’s a bad idea

by Ary Rosenbaum on

After Vermont decided to proceed with sponsoring an open multiple employer plan (MEP), legislation proposed would make Massachusetts the second state to sponsor a 401(k) MEP. Prior to May 2012, we had a decent market for...more

Tax Reform Contemplates Changes to Employee Benefits

The House Committee on Ways and Means publicly released a working draft of the Tax Cuts and Jobs Act for the first time on Thursday. In the weeks leading up to the release of the draft, speculation has swirled as to whether...more

2017 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

by Snell & Wilmer on

As 2017 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end...more

What You Should Know When Establishing a 401(k) Plan: A Guide for New Plan Sponsors

by Fenwick & West LLP on

Setting up a new 401(k) plan seems like it should be simple. Many companies offer a 401(k) plan to their employees, and prospective plan sponsors appear to have a substantial variety of vendors to choose from, ranging from...more

Tax Reform’s Impact on Qualified Retirement Plans

House Republicans this week released much-anticipated legislation to reform individual and corporate income taxation. Titled the “Tax Cuts and Jobs Act,” the legislation proposes substantial revisions to the Internal Revenue...more

House Releases Tax Bill: Talking Points and Takeaways

by Polsinelli on

On November 2, 2017, the House Ways and Means Committee released the “Tax Cuts and Jobs Act” (H.R. 1). Key elements include reducing the tax rate on corporations to 20%, and reducing the tax rate paid on income earned by...more

IRS Announces 2018 Cost of Living Adjustments

by Snell & Wilmer on

The IRS recently announced cost-of-living adjustments for 2018 in Notice 2017-64 and related guidance. The key dollar limits for qualified retirement plans and health and welfare plans are noted below....more

Do You Need to Send an Annual Notice to Plan Participants?

by Alston & Bird on

Plan sponsors of defined contribution qualified plans may need to issue one or more annual notices to participants before the end of each plan year. Failure to issue a required annual notice can have significant consequences....more

Internal Revenue Service and Social Security Administration announce benefit limits for 2018

The Internal Revenue Service and Social Security Administration have announced the various retirement plan benefit and employment tax limits for 2018. In many cases, including in regard to 401(k) deferrals, the limitations...more

Alert: IRS Announces Adjusted Plan Limits for 2018

by Cooley LLP on

The Internal Revenue Service has announced the 2018 limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans, including deferred...more

IRS Announces Benefit Plan Limits and Thresholds for 2018

by McGuireWoods LLP on

The Internal Revenue Service has announced various 2018 benefit plan limits and thresholds. There are increases from 2017 in some cases, but in other instances, the 2017 amounts will continue to apply....more

IRS Announces 2018 Pension and Related Limitations

by Bond Schoeneck & King PLLC on

The Internal Revenue Service recently announced the dollar limitations for pension plans and other items beginning January 1, 2018. Some of the limits are listed below....more

Well here is where an advisory firm gets in trouble

by Ary Rosenbaum on

A good chunk of my work as an ERISA attorney is working with financial advisory firms in managing their retirement plan practice especially with 401(k) plans. I have many registered investment advisory clients around the...more

IRS Annual Limits on Qualified Plans for 2018

by Stinson Leonard Street on

On October 19, 2017, the Internal Revenue Service released the 2018 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans. The Notice providing the cost-of-living...more

IRS Announces Retirement Plan Limits For 2018

by McCarter & English, LLP on

The Internal Revenue Service recently announced retirement contribution limits for 2018 adjusted for cost-of-living considerations. Below is a chart of the 2018 calendar year limits, together with those from 2017....more

Additional Hurricane Relief for Retirement Plan Participants Makes Landfall

On September 29, 2017, the Disaster Tax Relief and Airport and Airway Extension Act of 2017 (the “Act”)1 was signed into law to provide aid to victims who are recovering from the recent hurricanes in August and September...more

IRS Announces 2018 Retirement Plan Limitations - Certain Limits are Increased

by Locke Lord LLP on

The Internal Revenue Service announced the 2018 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living...more

IRS Issues 2018 COLAs

by FordHarrison on

In Notice 2017-64, the Internal Revenue Service has announced the cost-of-living adjustments (COLAs) being made to various limitations applicable to retirement plans for 2018. Some of those limitations have increased, and...more

497 Results
|
View per page
Page: of 20
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.