New Legislation Clarifies Rule on Plan Loans to Service members
On December 19, 2003, President Bush signed the Servicemembers Civil Relief Act (the “SCRA”) which restates, clarifies, revises and renames
On December 19, 2003, President Bush signed the Servicemembers Civil Relief Act (the “SCRA”) which restates, clarifies, revises and renames
On July 17, 2003, the Internal Revenue Service (“IRS”) issued proposed regulations that update and modify the regulations related to
The Internal Revenue Service has announced the annual cost-of-living adjustments applicable to dollar limitations for pension plans and other items
Courts have recently decided a number of new cases involving cash balance plans. The issues involved are major, and the
Introduction In June 2003, the Internal Revenue Service (the “IRS “) issued Revenue Procedure 2003–44 (the “Revenue Procedure “) in
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135 Main Street, 9th Floor
San Francisco, CA 94105-1815
15760 Ventura Boulevard, Suite 910
Los Angeles, CA 91436-2964
329 NE Couch Street, Suite 200
Portland, OR 97232-1332
