Employee benefit plans - both retirement plans and welfare plans - like clothes, come in all shapes and sizes. While some plan sponsors have their plans "custom tailored" by their employee benefits attorneys and pension consultants, many companies ...
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Equity Option Plan Comparison
Stock-based compensation is a staple of senior executives and key management employees in privately held companies. In public companies, it is typically broad based as well. In both publicly traded and privately held companies, employees are ...
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A Step Beyond ERISA SECTION 404 (C): Improving On The Participant Directed 401(K) Investment Model
Improving on the participant-directed 401(k) investment model...
Introduction
Much of the retirement plan community has been focused for over a decade on participant-directed 401(k) plans. As competition for 401(k) plan business has intensified ...
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EPCRS: The IRS’s Employee Plans Compliance Resolution System
Five Questions, Four Categories Of Failure, Three Paths To Forgiveness
In a perfect world, all retirement plans would be amended on time and operated properly according to the plan terms and the law. However, we don't live in a perfect world and ...
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ESOP Questions Answered: The FAQs
Every business is unique, but most business owners have the same goal – to fully realize the promise of their most valuable asset, the business they put so much time and sweat equity into building. Because most non-publicly traded corporations ...
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Indemnifying ESOP Fiduciaries: Harris v. GreatBanc Trust Company
When the Ninth Circuit Court of Appeals blocked an ESOP-owned company from advancing attorneys' fees to plan fiduciary defendants out of corporate assets in the 2009 decision in Johnson v. Couturier, the surprise and apprehension in the ESOP ...
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