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Required Documentation Plan Documents

Best Best & Krieger LLP

Public Agency Retirement Plan Documents: Are They Properly Signed and Dated?

Based on numerous requests for plan documents from public agency clients, we know that many cannot find complete sets of their historical and current retirement plan documents that are properly authorized, signed and dated....more

Seyfarth Shaw LLP

Avoid the IRS’s Nuclear Option – Sign that Plan Document!

Seyfarth Shaw LLP on

Seyfarth Synopsis: In a recent Chief Counsel Memorandum (“CCM”), the IRS stated that on audit, agents should pursue plan disqualification for a failure to produce a signed plan document. The IRS was responding to a 2018 Tax...more

Verrill

SECURE Act: Change to RMD Trigger Age Should Trigger Your Attention Now

Verrill on

As summarized in our January 7 Client Advisory, the SECURE Act includes many changes that affect the design and administration of retirement plans. One of those changes is the increase to the trigger age for required minimum...more

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