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Benefit Plan Sponsors › Investment Company Act of 1940

Verrill

Next Steps for Making Collective Investment Trusts Available to More Retirement Plans

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Collective investment trusts (“CITs”) have become an increasingly popular choice for 401(k) plan investment menus over the past decade, consistent with a trend toward lower-cost investment options that has been driven, in...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

The Grisly Death of Determination Letters for Individually Designed Plans

Ogletree, Deakins, Nash, Smoak & Stewart,... on

The Internal Revenue Service (IRS) announced last year that it would end its staggered five-year remedial amendment cycle system for individually designed retirement plans under the determination letter program due to...more

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