Deferred Compensation and 409A
All Businesses, even if not Subject to 162(m), Should Consider Gathering Data to Support Future Deduction of Deferred Compensation under the Grandfather RuleIRS Guidance Provides Some Clarity, but Leaves Questions Unanswered under 162(m)Tax Bill Means Changes to Employee Benefits and Executive Compensation
ERISA and Other Benefits Litigation
DOL Settlements Remind Employers to Avoid Collecting Premiums Until Evidence of Insurability is ApprovedNew Disability Claims Procedures May Apply to Qualified and Nonqualified Retirement Plans, TooThanks for Noticing: Disability Claims Procedure Regulations Change Notice Requirement Next Month, Impose Strict Compliance Standard
Executive Compensation
AMERICAN RESCUE PLAN ACT CONTAINS MANY EMPLOYEE BENEFITS RELATED PROVISIONSAll Businesses, even if not Subject to 162(m), Should Consider Gathering Data to Support Future Deduction of Deferred Compensation under the Grandfather RuleIRS Guidance Provides Some Clarity, but Leaves Questions Unanswered under 162(m)
Form 5500s
SECURE Act Includes Retirement Plan Changes, Some Effective ImmediatelyHigh Points of Trump's Retirement Security Executive Order: MEPs, Benefit Plan Disclosures, Required Minimum Distribution Changes AnticipatedProposed Form 5500 Changes & the new Schedule J: Big Changes for Small Group Health Plans