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Retirement Plan › Employee Retirement Income Security Act (ERISA) › Exclusions

Eversheds Sutherland (US) LLP

IRS formalizes and provides relief for section 403(b) “once-in-always-in” part-time rule – immediate action required

Eversheds Sutherland (US) LLP on

In Notice 2018-95, released on December 4, 2018, the Internal Revenue Service (IRS) formally announced a “once-in-always-in” interpretation of the section 403(b) participation exclusion for part-time employees and provided...more

Proskauer Rose LLP

Private Investment Fund Managers and Other Investment Advisers May Be Affected by the U.S. Department of Labor’s New Fiduciary...

Proskauer Rose LLP on

On April 6, 2016, the U.S. Department of Labor (DOL) issued its highly anticipated final rule addressing when a person is considered to be a fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA) and the...more

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