Topic
401(k)
519 published works
The Retirement Plan Blog
401(k) Plan Trustees: How Do You Monitor and Select Investments?
Many 401(k) plan sponsors have wisely selected investment professionals to assist in selecting the plan’s investment menu, typically a listing of various mutual funds. Other plan sponsors may allocate this…
HR Law Talk
The IRS Provides Updated Guidance on Hardship Distributions
The Internal Revenue Service (IRS) recently issued updated audit guidelines for its agents regarding the substantiation requirements for hardship withdrawals from 401(k) and 403(b) plans. This guidance is welcome news…
Benefits Law Advisor
DISGORGEMENT CLAIMS CONTINUE TO CONFOUND COURTS IN ERISA CLASS ACTIONS
By René E. Thorne, Jackson Lewis P.C.
Courts continue to be split over the availability of disgorgement and “accounting for profits” in ERISA class actions involving in-house investment plans. On March 3, 2017, in Brotherston v. Putnam…
School Law
Webinar Recaps: The Essential Guide for 401(k) and 403(b) Plan Administrators
In case you missed them, Shipman & Goodwin’s Pension and Employee Benefits attorneys recently presented complimentary webinars for independent school and college and university audiences. The webinars reviewed plans governed…
School Law
Webinar: The Essential Guide for 401(k) and 403(b) Plan Administrators for Independent Schools
While a 401(k) or 403(b) plan has long been the primary retirement planning vehicle in benefits programs offered by most independent schools, the way in which private educational institutions approach…
Employee Benefits Blog
ERISA Basics National Institute: Section 401(k) Plans
A 401(k) plan has a qualified cash or deferred arrangement that is part of a profit sharing plan or stock bonus plan. Under the Internal Revenue Code Section 401(k)(2), an…
Benefits Law Advisor
Employee Benefit Issues to Keep You Awake at Night
Last week I made a presentation in the Omaha office of Jackson Lewis with the above title. I thought it might be helpful to outline the basic points of my…
The Securities Edge
The SEC Keeps On Keeping On
In the midst of the chaos of the presidential election, vicious attacks from Senator Warren, and goodness knows what else, the SEC continues to crank out requests for comment, rules…
Wills, Trusts & Estates Prof Blog
The Ugly Realization About Teacher’s Retirement Plans
Oftentimes, companies provide 401(k) retirement plans for their employees, including a mix of prudent investment options. Millions of Americans—like public school teachers and clergy members—however, are not offered these plans,…
The Retirement Plan Blog
403(b) plans looking a lot like 401(k) plans by making similar mistakes
By Jerry Kalish
403(b) plans have come a long way since added to the Internal Revenue Code in 1958. The Internal Revenue Service (“IRS”) issued regulations governing the plans in 1964, and published…