The Internal Revenue Service recently issued Notice 2018-92, which provides relief to 403(b) plan sponsors who may have neglected to apply the limited part-time exclusion rule properly. Generally, Code Section 403(b) pl…
All Things ERISA, published by FisherBroyles, LLP, focuses on legal issues related to the Employee Retirement Income Security Act (ERISA). The blog covers topics such as employer-sponsored health insurance plans, severance agreements, retirement plan regulations, and compliance with federal laws affecting employee benefits. It also addresses emerging issues like the impact of ESG (Environmental, Social, and Governance) considerations on retirement plans and legislative updates such as provisions in the SECURE 2.0 Act. The content is aimed at employers, plan administrators, and legal professionals navigating ERISA and related employee benefits law.