Searching Content by Rebecca Davenport ordered by Published Date Descending.
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Impact of Recent Legislation on 401(k) Hardship Withdrawals
The Tax Cuts and Jobs Act (Tax Act) did not directly modify the rules governing hardship withdrawals from 401(k) plans.
United States
14 Feb 2018
IRS Same-Sex Marriage Guidance May Require Adoption of Plan Amendments
Tax-qualified US retirement plans may need to be amended by December 31, 2014 in order to comply with requirements imposed by the Internal Revenue Service (IRS) regarding the treatment of individuals in same-sex marriages following the US Supreme Court’s decision in United States v. Windsor.
United States
14 Oct 2014
Deadlines And Developments Employee Benefits & Executive Compensation Update - December 2013
Following is a list of significant developments and deadlines in the areas of Welfare Plans, Qualified Plans and Executive Compensation.
United States
2 Jan 2014
Employers Must Act Quickly to Take Advantage of Limited Grace Period for Correcting Certain Operational Violations under Code Section 409A
Employers must act by the end of 2009 if they want to take advantage of transition relief provided by Notice 2008-113 (the Notice) for certain types of operational violations of the rules under Internal Revenue Code Section 409A that occurred prior to 2008.
United States
5 Nov 2009
New Obligations Imposed on Group Health Plan Sponsors
The Children’s Health Insurance Program Reauthorization Act of 2009 (CHIP), enacted on February 4, 2009, imposes significant new obligations on sponsors of group health plans. The law expands health insurance coverage assistance made available to certain low-income individuals, and it also expands the groups of individuals who may be eligible for assistance.
United States
27 Feb 2009
SEC´s Notice and Access Delivery Method of Proxy Materials Necessitates Caution Regarding ERISA 404(c) Plans
The Securities and Exchange Commission’s Notice and Access rules (also known as the "E-Proxy" rules), which became effective on January 1, 2009, give all public companies the option to forego the traditional method of mailing proxy materials to shareholders and instead to use the "notice and access model," whereby such materials are primarily made available via the Internet.
United States
25 Feb 2009
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