The United States Supreme Court, in LaRue v. DeWolff, Boberg & Associates, Inc. (“LaRue”), has confirmed the right of a

If they haven’t done so already, multiemployer pension plan administrators should start gathering actuarial and financial reports prepared for their

The Pension Protection Act of 2006 (the “PPA”) added automatic contribution arrangements to the Internal Revenue Code (the “Code”) for

The Internal Revenue Service (the “IRS”) has released the 2007 Cumulative List of Changes in Plan Qualification Requirements (the “2007

The Internal Revenue Service has announced the annual cost-of-living adjustments applicable to dollar limitations for pension plans and other items

The Treasury Department and the Internal Revenue Service (the “IRS”) issued final regulations under Section 403(b) of the Internal Revenue

The Internal Revenue Service (the “IRS”) has issued final regulations under Section 403(b) of the Internal Revenue Code (the “Code”).

Final regulations under Internal Revenue Code (“Code”) section 415 were issued by the Internal Revenue Service (“IRS”) on April 5,

The current system for applying for opinion, advisory or determination letters for qualified plans under Section 401(b) of the Internal

There are many circumstances in which plan sponsors and administrators of employee benefit plans may want or be required to

Introduction Roth 401(k) plan provisions under Internal Revenue Code (the “Code”) section 402A, enacted as part of the Economic Growth

The Pension Protection Act of 2006 (the “PPA”) made a number of sweeping changes to the retirement plan landscape which

On March 14, 2007, the Internal Revenue Service (“IRS”) released Notice 2007–28 (“Notice”) providing guidance concerning the changes made by

Background In general, under the Employee Retirement Income Security Act (“ERISA”) and corresponding provisions of the Internal Revenue Code (the

The Internal Revenue Service (the “Service”) released Notice 2007–7 (the “Notice”) on January 10, 2007, providing guidance on several provisions