News & Analysis as of June 2, 2025

Compensation & Benefits

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Deferred Compensation is a financial arrangement whereby a portion of an employee's current wages are distributed at a later time, usually to delay tax liability. Deferred compensation often takes the form of... more +

Taming the Tariffs: Employee Benefit Issues for Employers During Times of Economic Uncertainty – Group Employee Terminations

Foley & Lardner LLP on 4/22/2025

Many companies are scrambling to quickly assess how to reduce the business impact of the upheaval to U.S. manufacturing and trading with the recent onslaught of tariffs threatened or imposed by the United States and the...more

Retirement Plans: Will January 1, 2024 Effective Date for Age 50 Catch-Up Contribution Changes Be Delayed?

Pullman & Comley - Labor, Employment and... on 8/25/2023

Section 401(k) Plans, Section 403(b) Plans and governmental Section 457(b) Plans generally permit employees to defer compensation on a pre-tax basis. These plans may also provide the opportunity for employees to defer...more

2021 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

Snell & Wilmer on 11/17/2021

As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more

Taking Advantage of Governmental Retirement Plan Contribution Limits

Best Best & Krieger LLP on 2/5/2020

Many governmental 457(b) deferred compensation and 401(a) defined contribution plan sponsors do not take full advantage of the contribution limits for these plans. To do this, you need to understand: the limits, who they...more

The Long and Winding Road… of 401(k) plan compensation definitions

Holland & Hart - The Benefits Dial on 1/23/2020

A plan’s definition of “compensation” tends to be one of the trickier aspects of 401(k) administration. Having been asked multiple times in the past 12-months whether deferrals to a nonqualified deferred compensation plan...more

The 401(k) match-student loan program is becoming a big thing, at least marketing wise

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on 4/1/2019

Ever since the Internal Revenue Service opined that one particular 401(k) plan could use matching contributions instead to help employees pay off your student loans. On paper, a great idea since I love options. As with any...more

Compensation is such a huge issue in 401(k) plans

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on 10/22/2018

When I look at plan errors, one major area of a plan keeps coming up: compensation issues. Compensation issues deal with the definition of Compensation in the plan as well as when salary deferrals are dealt with in the plan....more

New Disability Claims Procedures May Apply to Qualified and Nonqualified Retirement Plans, Too

Stinson - Benefits Notes Blog on 3/12/2018

As mentioned in our recent blog, the date for complying with the new disability claims procedures (April 2, 2018) is rapidly approaching. In addition to making sure disability plans comply with the new rules, employers...more

ERISA Newsletter - Fourth Quarter 2017

Proskauer Rose LLP on 1/9/2018

Editor's Overview - For over two decades, federal law has required covered health plans and insurers to ensure that certain mental health benefits are in parity with offered medical/surgical benefits. The meaning of...more

Five Things Employers Should Know about Tax Reform

Pillsbury Winthrop Shaw Pittman LLP on 1/5/2018

With the enactment of the Tax Cuts and Jobs Act comes sweeping changes to executive and equity compensation and employee benefits. Employers should evaluate whether they will be subject to the $1 million tax deductibility...more

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

K&L Gates LLP on 11/15/2017

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

Bonus can cost you more than one way

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on 7/31/2017

When I first started working as an ERISA attorney in September 1998, I was pleasantly surprised when my boss Harvey Berman gave me a $300 bonus that December for the Holidays. That was the last bonus I ever got as an...more

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