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INTRODUCING MALTA SPLIT DOLLAR
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In this article, the authors delve into the Department of Labor’s temporary ERISA enforcement policy for unclaimed retirement benefit payments of $1,000 or less. The Department of Labor (DOL) has announced a temporary...more
Most SECURE 2.0 articles focus on the changes applicable to defined contribution plans, such as 401(k) plans, and rightly so, since those plans were the most impacted by the law. However, SECURE 2.0 did make a handful of...more
Pension risk transfers (“PRTs”) continue to make the news. And well they should. Last year alone, over $100 billion in liabilities were transferred from defined benefit pension plans to insurance companies. And the trend...more
EXECUTIVE SUMMARY - The Department of Labor (DOL) published final regulations that make significant strides in reducing barriers to the electronic delivery of a wide array of retirement plan disclosures. Specifically, the...more