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

On November 30, 2006, the Internal Revenue Service (the “IRS”) issued Notice 2006–107 in response to the divestiture requirements of

Pension Protection Act Changes The Pension Protection Act (“PPA”), passed this August, institutes requirements for a number of new notices

The recently enacted Pension Protection Act of 2006 (“PPA”) provides important new provisions clarifying the legality of cash balance plans

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

On August 8, 2006, the Internal Revenue Service (the “IRS”) released the final regulations under Section 411(d)(6) of the Internal

Introduction On May 5, 2006, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2006–27 (the “Revenue Procedure”), the long-awaited

The Internal Revenue Service (the “IRS”)has issued final regulations (the “final regulations”) on the disclosure of relative values of optional

The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) added a new Section 402A to the Internal Revenue

The Internal Revenue Service (“IRS”) has released the 2005 Cumulative List of Changes in Plan Qualification Requirements (the “2005 Cumulative

In June and September of this year, both the Sixth Circuit Court of Appeals and the U.S. District Court for

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

In December 2003, the Internal Revenue Service (the “IRS”) issued regulations regarding the content of qualified joint and survivor annuity

General On May 25, 2005, the Internal Revenue Service (the “IRS”) published comprehensive proposed regulations under Section 415 of the