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Employers Should Request Annual Estimate of Multiemployer Pension Plan Withdrawal Liability
[Guidance Overview] IRS Determination Letters Are Back in Play for Certain Ongoing Plans (PDF)
[Guidance Overview] IRS Proposes Exception to IRS 'One Bad Apple' Rule
401(k) Loan Usage Declines
[Official Guidance] PBGC Clarifies Guidance on Mergers and Transfers between Multiemployer Plans
Conduct a Self-Audit to Avert ERISA Plan Fiduciary Liability (PDF)
[Guidance Overview] Proposed IRS Regs Would Eliminate 'One Bad Apple' Rule for Multiple Employer Defined Contribution Plans
Sponsors Want More Financial Wellness Offerings from Advisers
Top Areas of Focus in IRS Investigations of Retirement Plans
Plan Sponsors Should Have a Model QDRO
Vendor Process Reviews Are Crucial to Retirement Plan Cybersecurity
Proposed Treasury Regs on MEPs Are a Good Start
The New ERISA Litigation Target: Defined Benefit Plans
Providers Reluctant to Serve Newly Allowed 401(k)s Sponsored by Cannabis Companies
[Official Guidance] Text of PBGC Interest Rate Update for Benefits Payable in Terminated Single-Employer Plans, August 2019
[Guidance Overview] Long-Awaited IRS Proposed Regs Would Alleviate 'One-Bad-Apple' Rule for Multiple Employer DC Plans
Terminating an Overfunded Pension Plan: Who Gets the Excess?
Seventh Circuit Says Substantial Compliance Doctrine Inapplicable to Missed Claim Deadlines
[Official Guidance] Text of IRS Notice 2019-44: Weighted Average Interest Rates, Yield Curves, and Segment Rates for July 2019 (PDF)
Formula for Participant Communication: Fun = Engagement
Vendor Process Reviews Are Crucial to Retirement Plan Cybersecurity
Permissive Transfers of Uncashed Checks from ERISA Plans to State Unclaimed Property Funds
Beyond Plan Audit Compliance: Improving the Financial Statement Audit Process
[Official Guidance] PBGC Updates Coverage Form and Instructions
[Official Guidance] Text of AICPA SAS No. 137: The Auditor's Responsibilities Relating to Other Information Included in Annual Reports (PDF)
[Official Guidance] Text of AICPA SAS No. 136: Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA (PDF)
2019 Defined Contribution Plan Sponsor Survey
[Official Guidance] PBGC Adds Web Page for Published Notices to Participants (NTP)
Benefit and Compensation Issues in Employment and Separation Agreements
Every Generation Agrees: Humans -- Not the Internet -- Are Top Source for Open Enrollment Information About Benefits
GAO Report: Individual Retirement Accounts -- Formalizing Labor's and IRS's Collaborative Efforts Could Strengthen Oversight of Prohibited Transactions
[Guidance Overview] Rhode Island Now Requiring Financial Information from Church DB Plans with 200 or More Members
[Guidance Overview] The QPAM Exemption: Watch Out for Affiliates Convicted of Crimes Outside the U.S.
[Official Guidance] Text of PBGC Interim Final Rule: Privacy Act Regulation; Exemption for Insider Threat Program Records
[Official Guidance] Text of PBGC Notice of New System of Records
Education Topics 401(k) Plan Sponsors Need to Ask About But Don't
[Official Guidance] Draft 2019 IRS Form 8880: Credit for Qualified Retirement Savings Contributions (PDF)
[Official Guidance] Draft 2019 IRS Form 5329: Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (PDF)
[Guidance Overview] IRS Issues Proposed Regs on Retirement Plan Distribution Withholding for Recipients with Non-U.S. Addresses (PDF)
Tips for Encouraging Better Retirement Savings Behavior
Tips and Strategies for Successful IRS and DOL Plan Audits (PDF)
[Guidance Overview] Optional CalSavers Begins on July 1, 2019: Mandatory Participation Next Year for Some Employers (PDF)
[Official Guidance] Text of Proposed Revision of ASOP No. 35: Selection of Demographic and Other Noneconomic Assumptions for Measuring Pension Obligations (PDF)
A Deadline Is a Bright Line: Seventh Circuit Narrows 'Substantial Compliance'
[Guidance Overview] A Welcome Expansion: IRS Resuscitates Determination Letter Program
PBGC Issues Proposed Regs on Reportable Events, Information Reporting, Plan Terminations, and PBGC Premium Rates
What Crayola Color of 3(16) Does Your Vendor Provide? (PDF)
Traveling Union Workers Score Victory in Court of Appeals
Seventh Circuit: Substantial Compliance with Disability Claims Deadlines Is Not Enough
[Guidance Overview] IRS Issue Snapshot: Hardship Distributions from 401(k) Plans
DOL and Treasury Update Guidance Agendas for Employee Benefits
Supreme Court Decides Important Agency-Deference Question
Several Cases on Supreme Court's ERISA Docket May Affect Plan Sponsors
Operational Assessments Improve Employee Benefit Plans and Cut Fiduciary Risk
Beneficiary May Sue Trustees of One ERISA Plan for Fiduciary Breaches Causing Loss of Benefits under Another ERISA Plan
[Opinion] ERIC Testimony to ERISA Advisory Council on Permissive Transfers of Uncashed Checks from ERISA Plans to State Unclaimed Property Funds (PDF)
Seventh Circuit Holds That 'Substantial Compliance' Does Not Apply to Missed Deadlines
[Official Guidance] Text of PBGC Proposed Regs: Miscellaneous Corrections, Clarifications, and Improvements
When SIMPLE Is Not Simple, and Is Expensive (PDF)
District Court Opinion: ERISA Does Not Apply to Benefit Claims by Foreign Nationals Working Outside U.S. (PDF)
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