by David Torrillo | Apr 7, 2014 | Employee Benefit Plans, Forms and Procedures, Retirement - 401(k), 403(b)
On April 4, 2014, the IRS issued Notice 2014-19, which provides guidance on how qualified retirement plans should treat the marriages of same-sex couples following the Supreme Court’s decision in United States v. Read...
by David Torrillo | Apr 4, 2014 | Uncategorized
Rev Rul 2014-9, 2014-17 IRB In a Revenue Ruling, IRS has provided two fact patterns under which, in the absence of evidence to the contrary, the plan administrator of a receiving plan will be deemed to have reasonably concluded that an amount received was a valid...
by David Torrillo | Mar 25, 2014 | Employee Benefit Plans, Retirement - 401(k), 403(b)
This week has been a busy week for plan fiduciary cases. First, the Eighth Circuit issued its widely anticipated excessive fee decision in Tussey vs. ABB. Next, the Supreme Court signaled it may be interested in deciding whether 401(k) plan fiduciaries can be in...
by David Torrillo | Mar 12, 2014 | Employee Benefit Plans, Retirement - 401(k), 403(b)
The U.S. Department of Labor on March 11, 2014 requested public comments on a proposed rule that would require pension plan service providers to furnish employers and other plan fiduciaries with a guide to assist them in navigating fee disclosure documents. Read...
by David Torrillo | Feb 26, 2014 | Employee Benefit Plans, Retirement - 401(k), 403(b)
The Internal Revenue Service has issued guidance for employers whose 401(k) Plans offer Roth accounts for the rules governing rollovers by participants younger than retirement age. The rules for the conversions, which were first allowed last year, were annotated by...
