Good News for Employer Retirement Plans

The IRS issued new rules effective April 29, 2019. Revenue Procedure 2019-19 expands the use of the agency’s amnesty-type programs for employer plan sponsors. Employers...

Hardship Distributions: Now and in the Future

In November of this year, the Internal Revenue Service (IRS) proposed new regulations that changed the way that hardship distributions work under many tax-favored savings...

Considerations for 401(k) Plans

The IRS issued Notice 2018-91 on November 21, 2018. The Notice lists the Required Amendments from 2018 for employer retirement plans. This is the third...

Employer Severance Payments: Policy, Practice, or Plan?

The new tax act removed the ability to treat certain employee termination payments as a deductible business expense. This change is triggering some employers to...

ERISA and Group Health Plans: Are Your Documents Sound?

The Ninth Circuit Court of Appeals recently educated employers on the basic requirements of the Employee Retirement Income Security Act (ERISA) governing plan documents and...