On December 11, 2013, the IRS released Notice 2013-74 (the “Notice”), providing guidance on the recent expansion of the types

The Internal Revenue Service (the “Service”) recently released Notice 2013-84, which contains the 2013 Cumulative List of Changes in Plan

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

On November 14, 2013, the Internal Revenue Service (“IRS”) issued final regulations relating to the suspension or reduction of employer

The Supreme Court yet again has the opportunity to opine on whether the terms of an employee benefit plan are

On June 26, 2013, the United States Supreme Court issued its landmark decision in U.S.v. Windsor, holding that section 3

The American Taxpayer Relief Act of 2012 (the so—called “Fiscal Cliff Bill”), passed on January 1, 2013, extends the existing

On December 31, 2012, the Internal Revenue Service (“IRS”) rang in the New Year by issuing an updated version of

The Internal Revenue Service (the “Service”) recently released Notice 2012–76, which contains the 2012 Cumulative List of Changes in Plan

On November 16, the Internal Revenue Service (IRS) issued Announcement 2012-44, which contains guidance providing streamlined plan procedures for loans

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

On September 28, 2012, Governor Jerry Brown signed into law a bill (S.B. 1234, the California Secure Choice Retirement Savings

In its next term, the U.S. Supreme Court will address a split among the federal Circuit Courts of Appeals regarding

A considerable controversy has arisen regarding U.S. Department of Labor (the “DOL”) guidance on the participant disclosures a defined contribution

Most business owners expect that when they purchase the assets of another business, as opposed to purchasing the shares of