November 28, 2018 – As a part of the Bipartisan Budget Act of 2018, the rules for hardship distributions have been changed to make it…read more
November 16, 2018 – The threat of cyber-attack and the breach of data are pervasive throughout the entire business world. Given the highly sensitive data…read more
November 6, 2018 – In response to a request from the Chief Accountant of the Department of Labor, the American Institute of Certified Public Accountants…read more
October 31, 2018 – Recently, the Department of Labor (DOL) has begun to put an eye towards “missing participants” in the world of employee benefit…read more
October 22, 2018 – Internal Revenue Service (IRS) Revenue Procedure 2016-37, which was effective January 1, 2017, makes significant changes to the IRS’s determination letter…read more
In this issue: Employee Benefit Plan Cybersecurity Considerations Focus on Internal Controls and Fiduciary Documentation Changes to IRS Determination Letter Program Proposed Changes to Employee…read more
June 23, 2016 – The IRS recently identified a number of common errors seen in two of the most popular retirement plans used by small…read more
May 5, 2016 – Historically, sponsors of qualified retirement plans (with the exception of 403(b) plans) have relied upon determination letters issued by the Internal…read more
November 23, 2015 – In October 2015, the Society of Actuaries (the SOA) released an updated mortality improvement scale, MP-2015. This mortality improvement scale…read more
October 8, 2015 – As sponsors of defined-benefit pension plans look to reduce risks associated with volatile stock markets and an aging but increasingly…read more
