Pension Plan Limitations for 2018
SHANNON OLIVER, November 2017 On October 19, the Internal Revenue Service issued Notice 2017-64, containing the cost-of-living adjustments applicable to
SHANNON OLIVER, November 2017 On October 19, the Internal Revenue Service issued Notice 2017-64, containing the cost-of-living adjustments applicable to
J. MARC FOSSE, August 2017 While nonqualified deferred compensation plans (“Nonqualified Plans”) are generally exempt from most of the substantive
ADRINE ADJEMIAN, August 2017 On Thursday, August 31, 2017, the Department of Labor (the “DOL”) published a proposed extension of
ARIEL GAKNOKI, June 2017 There have been numerous instances of high-profile cybercrime cases over the past couple of years
T. KATURI KAYE, June 2017 On May 18, 2017, California State Treasurer John Chiang and Senate President Pro Tempore
NICHOLAS WHITE, ROBERT GOWER and ADRINE ADJEMIAN, May 2017 Following months of uncertainty stemming from a February 3, 2017,
BARBARA PLETCHER, February 2017 On December 28, 2016 (at the end of the Obama administration), the U.S. Department of
FREEMAN L. LEVINRAD, January 2017 On January 18, 2017, the Internal Revenue Service (“IRS”) released proposed regulations (the “Proposed
CALLAN CARTER, January 2017 Plan governance is the administrative oversight that assists in ensuring you are managing an effective
SHANNON OLIVER and KEVIN E. NOLT, October 2016 The Internal Revenue Service has announced the annual cost-of-living adjustments applicable to
KEVIN E. NOLT, October 2016 The Internal Revenue Service (“IRS”) issued Revenue Procedure 2016-51 on September 29, 2016 which updates
GISUE MEHDI, September 2016 Background In general, when a distribution from an individual retirement arrangement (“IRA”) or a retirement plan
NICHOLAS J. WHITE, August 2016 — On August 25, 2016, the Department of Labor (DOL) issued its final rule on
ROBERT R. GOWER, July 2016 Sponsors of calendar-year qualified plans working to complete the 2015 Form 5500 (Annual Return /
T. KATURI KAYE, July 2016 — The IRS issued Revenue Procedure 2016-37 on June 29, 2016, which provides much anticipated
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