IRS Issues Proposed Roth 401(k) Regulations
On March 2, 2005, the Internal Revenue Service published proposed amendments to the regulations under sections 401(k) and (m) of
On March 2, 2005, the Internal Revenue Service published proposed amendments to the regulations under sections 401(k) and (m) of
In a ruling anxiously awaited by many pension plans (particularly multiemployer plans), the Internal Revenue Service has issued a revenue
The Employee Retirement Income Security Act of 1974, as amended (“ERISA”), imposes significant responsibilities upon the plan sponsor of an
On December 29, 2004, the Internal Revenue Service (IRS) issued long awaited final regulations governing cash or deferred arrangements (CODAs)
The Internal Revenue Service (the “IRS”) has issued proposed regulations under Section 403(b) of the Internal Revenue Code (the “Code”),
In October 2004, the Department of Labor issued Field Assistance Bulletin No. 2004–02 (the “Bulletin”) dealing with fiduciary duties with
On October 22, 2004, the President signed the American Jobs Creation Act of 2004 (the “Act”), a major piece of
The Internal Revenue Service has announced the annual cost-of-living adjustments applicable to dollar limitations for pension plans and other items
The Department of Labor (the “DOL”) issued a final regulation on September 28, 2004 that establishes a safe harbor pursuant
New Program On June 15, 2004, the Internal Revenue Service issued final regulations under Section 401(a)(9) of the Internal Revenue
For two decades IRS informal documents, including the Internal Revenue Manual, have allowed plans to make amendments that change the
New Program On May 7, 2004, the Pension Benefit Guaranty Corporation (“PBGC”) announced its new Participant Notice Voluntary Correction Program
In recently published Advisory Opinion 2004–02A, the Department of Labor (the “DOL”) provides guidance concerning modifications made to pre-existing qualified
Introduction Qualified plans generally cannot distribute a benefit prior to normal retirement age without the participant’s consent. However, the law
On April 19, 2004, the Internal Revenue Service (“IRS”) issued Revenue Procedure 2004–25 (“2004–25”), which extends the Remedial Amendment Period
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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
