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Employee Benefit Programs |
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IRS Update to ESPP Rules and Reporting Requirements (9/4/08) |
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Proposed Cash Balance Plan Regulations (2/05/08) |
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IRS Updates the EPCRS Program (7/06) |
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Split in Recent Cash Balance Rulings (5/16/06) |
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Current Health Plan Funding Opportunities (PDF, 73kb) (3/23/06) |
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Same-Sex Domestic Partner Benefits – Current Legal and Plan Drafting Issues (PDF, 134kb) |
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Comprehensive IRS Guidance on Roth 401(k) and 403(b) Plans (PDF, 127kb) (2/1/06) |
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Fiduciary Lessons for ESOPs from the Enron (and other) Debacles (PDF,821kb) (12/5/2005) |
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The Public Company ESOP in 2004 (PDF, 893kb) (12/5/2005) |
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403(b) and 457(b) Plan Issues Under the New Proposed 415 Regulations (10/13/05) |
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Roth Contribution Design and Implementation Issues (PDF, 139KB) (9/22/2005) |
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Proposed IRS Rules On Use Of Electronic Technologies (PDF, 49kb) (8/2/2005)
Chart of IRS and DOL Rules (PDF, 28kb)
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IRS Proposes Comprehensive Update of Section 415 Regulations (PDF, 88kb) (7/11/2005) |
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Pension Provisions in the New Bankruptcy Legislation (PDF, 53kb) (4/28/2005) |
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Coming Soon . . . The Roth 401(k) (Updated 4/12/05) |
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Automatic Rollovers – March 28th Deadline is Here |
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Final Comprehensive IRS Rules for 401(k)/(m) Plans (PDF, 53kb) (1/28/2005)
Chart of Rule Changes (PDF, 69kb)
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Agencies Extend Deadline for New QJSA Disclosure Rules (Generally) (7/6/2004) |
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A Primer On Employment And Reemployment Rights Of Employees Entering The Armed Services (1/9/2004) |
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The Mature ESOP (1/9/2004) |
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Checklists For Updating Qualified Plans For EGTRRA And Other Recent Guidance (10/21/2003) |
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Deemed IRAs – A Welcomed New Plan Design Feature (11/18/2002) |
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Updating Qualified Plans for EGTRRA and other 2002 GUIDANCE (10/31/2002) |
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Employer-Sponsored College Savings Plans— An Attractive New Employee Benefit? (10/7/2002) |
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Innovative Uses of Insurance for Employee Benefits (9/17/2002) |
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Funding Employee Benefits Through Captives: ERISA Issues (9/17/2002) |
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Deductibility of ESOP Dividends After EGTRRA: Time to Revamp the Administration of ESOP Dividends (6/12/2002) |
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Catch-Up Contributions: IRS Guidance and Technical Corrections (6/7/2002) |
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IRS Adopts Revamped Minimum Required Distribution Rules (5/30/2002) |
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Individual Account Plan MRD Rules (5/16/2002) |
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IRS Releases Sample EGTRRA Amendments and Key Effective Date Guidance (9/17/2001) |
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