A Summary Of And Comment On Its Effects On Independent Retirement Systems
Signed by Governor Brown in 2012, California's pension reform legislation went into effect as of January 1, 2013, although certain provisions are not effective until ...
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Resources
Health Care Reform: Are You A “Large” Employer
A large employer is one that for a year employed an average of at least 50 full-time employees (at least 30 hours per week) on business days during the preceding calendar year. In order to make this determination, the employer must not only count all ...
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ESOPS & Limited Liability Companies: Converting To A Corporation
Want an ESOP But Have an LLC? Convert!
Business owners frequently choose to operate as a limited liability company (LLC) because it provides for a less formal governance structure and the option to be taxed as a partnership. But, the ...
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403(b) Plans – Managing Them Can Be Like Herding Cats
Right now, the vast majority of 403(b) plans are loose financial arrangements with too many investment choices and very little, if any, employer involvement. A so-called non-employer-sponsored, or non-ERISA, plan is essentially an accommodation by ...
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The Delinquent Filer Voluntary Compliance Program – Over-The-Counter Relief
In 1995, the Department of Labor (DOL) established its Delinquent Filer Voluntary Compliance (DFVC) Program to enable plan sponsors to file all the appropriate returns and to pay reduced penalties.
If you have an employee benefit plan for which an ...
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ERISA Section 510 Claims
ERISA section 510 makes it unlawful for any person to discharge, fine, suspend, expel, discipline, or discriminate against a participant or beneficiary for exercising any right to which he is entitled or may become entitled under an ERISA plan. ...
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Confused by the terminology? Check our Glossary of Terms