When I worked at that semi-prestigious law firm on Long Island, I used to joke that if the Managing Attorney at the time (sorry Lois) wanted to kill an issue, she’d create a committee for it since a law firm committee would...more
All signs point to the IRS expanding access to the determination letter (“DL”) program for individually designed plans in 2019. This would be a welcome move for employers and other plan sponsors, who have been unable to...more