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[Official Guidance] Text of IRS Rev. Proc. 2018-42: Modification of Revenue Procedure 2017-41 to Extend Deadline to Submit Opinion Letter Applications for Pre-Approved Defined Contribution Plans for the Third Six-Year Remedial Amendment Cycle (PDF)
Handling Taxed Uncashed Retirement Checks: The Common Practice and the Better Practice (PDF)
Assessing the Choices for the 'Distribution Phase' of DC Plans
How to Find a Lost Retirement Account
401(k) or ATM? Automated Retirement Savings Prove Easy to Pluck Prematurely
[Official Guidance] Text of PBGC Interest Rate Update for Benefits Payable in Terminated Single-Employer Plans, September 2018
District Court: ESOP Arbitration Provision Doesn't Apply to 'Cashed-Out' Participant
Non-ERISA 403(b) Plan Sponsor Cited for Late Deposit of Deferrals
Plan Sponsors' Top Concern Shifts from Reducing Plan Costs to Helping Employees Prepare for Retirement
One Reason Many DC Participant Communication Programs Fail
[Guidance Overview] Text of IRS Publication 4285: SEP Checklist (PDF)
[Guidance Overview] Text of IRS Publication 4284: SIMPLE IRA Plan Checklist (PDF)
[Official Guidance] Text of IRS Notice 2018-65: Weighted Average Interest Rates, Yield Curves, and Segment Rates Applicable for August 2018 (PDF)
Selecting Benefits Technology: Keys to Making the Right Choice
Individual Agreements Cannot Compel Arbitration Without Retirement Plan Consent
Puerto Rico Treasury Extends to November 30 Period for Eligible Distributions from PR Qualified Retirement Plans and PR IRAs to Hurricane Maria Victims
IRS Finalizes Regs Allowing Use of Forfeitures to Fund Safe Harbor Contributions, QNECs and QMACs
Recent Litigation Surrounding Fiduciary Disclosure Obligations
[Guidance Overview] New Disability Claims Procedures Affect Retirement Plans and Deferred Compensation Plans Too
[Guidance Overview] SEC Proposed 'Modernization' of Fund Report Delivery Rules Impacts Both 403(b) and 401(a) Plans
Retirees Struggle to Locate Billions in Lost Pensions as Government Looks for Solutions
What Do We Do With Mutual Fund Settlement Proceeds?
Court Provides Tips on Effective Use of Video Surveillance in Disability Claim Decisions
Ninth Circuit: ERISA Section 502(a)(2) Claims Beyond Scope of Employees' Arbitration Agreements
Buyouts Continue Roaring Along, But Sponsors Change Up Tactics
Nearly a Third of U.S. Pension Plans Are Now Within Striking Distance of a Buyout
[Official Guidance] Text of IRS 2018 General Instructions for Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G) (PDF)
AT&T Overpaid Some Pensioners. Now It Wants the Money Back
[Guidance Overview] PBGC Provides Web-Page Guidance on Reverse Spinoffs
[Guidance Overview] Puerto Rico Treasury Department Extends Relief for Eligible Distributions to Participants Affected by Hurricane Maria
[Guidance Overview] Text of IRS Publication 4546: 403(b) Plan Checklist (PDF)
Making Sense of Auto-Enrollment Rules
PBGC Staff Object to Premium Savings in Spinoff and Termination Pension Annuity Transactions
Second Circuit Requires Reevaluation of ERISA Attorney Fee Judgment
[Official Guidance] Text of EBSA Request for Nominations to the 2019 ERISA Advisory Council
[Official Guidance] Text of 2018 IRS Form 5498: IRA Contribution Information (PDF)
Partial Termination of Your Qualified Retirement Plan: Don't Let It Sneak Up on You (PDF)
[Guidance Overview] Meeting of the American Academy of Actuaries Multiemployer Plans Committee and Representatives from the Department of the Treasury, PBGC, and DOL (PDF)
PBGC Proposes Valuation and Notice Requirements for Insolvent Multiemployer Plans
No Award of Equitable Relief After Improper Transfer of Cash Balance Assets to 401(k) Plan
Your Next Cybersecurity Breach Will Be Your 401(k) -- Soon (PDF)
IRS Identifies Basic Security Safeguards to Enhance Cybersecurity
Ninth Circuit Addresses Whether to Enforce an Agreement to Arbitrate ERISA Claims
Another District Court Denies Arbitration of ERISA Claims
[Guidance Overview] PBGC Staff Says Transactions That Reduce Premiums May Be Improper 'Form Over Substance'
[Opinion] ERIC Offers Comments to EBSA on Missing Plan Participants
[Official Guidance] Text of 2018 IRS Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (PDF)
Ninth Circuit Holds That Arbitration Agreement Does Not Extend to ERISA Fiduciary Breach Claims
Ninth Circuit: Collective Claims Made on Behalf of ERISA Plans Survive Motion to Compel Arbitration
[Guidance Overview] PBGC Issues Policy Statement on Alternative Terms and Conditions to Settle Withdrawal Liability
[Guidance Overview] PBGC Announces New Staff Guidance Q&A Web Page
The Increasing Growth of Retirement Plan Advisors
401(k) Participant Disclosures: What Employers Need to Know
USC Can't Force Arbitration of Retirement Fee Lawsuit
DB Plan Amendment That Lessened Effect of Raises Did Not Violate Anti-Cutback Rule
[Official Guidance] PBGC Announces Mailing Address Change, Updates to My PAA
[Guidance Overview] Legislation Impacts Hardship Withdrawals and Loans from Qualified Retirement Plans (PDF)
Tips for Successfully Arguing Against Attorney Fee Awards in ERISA Cases
Internal Statutes of Limitation Under ERISA (PDF)
Sixth Circuit Grants Benefits Based on SPD Language, Despite Exclusionary Clause in the Plan, on the Grounds of Equitable Estoppel
 
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