Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more
The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan...more
On March 8, 2013, the U. S. Department of Labor Employee Benefits Security Administration issued Field Assistance Bulletin No. 2013-01 (the “FAB”). The FAB provides a model supplement to the annual funding notice required by...more