Oct 30, 2009

Heart Act Of 2008

On June 17, 2008, the "Heroes Earnings Assistance and Relief Tax (HEART) Act of 2008” was signed into law. This legislation contains many types of tax relief for military personnel and specifically offers tax-related benefits associated with employer-sponsored retirement plans.

Oct 16, 2009

Roth Contributions

Oct 09, 2009

Missing Participants in Terminated Defined Contribution Plans

What does a plan fiduciary need to do in order to fulfill its fiduciary obligations under ERISA with respect to: (1) locating a missing participant of a terminated defined contribution plan; and (2) distributing an account balance when efforts to communicate with a missing participant fail to secure a distribution election?

Oct 01, 2009

Required Minimum Distribution Waiver For 2009 Revisited

The IRS has issued additional guidance on how defined contribution plans (which include 403(b) and governmental 457(b) plans) implement the waiver of 2009 required minimum distributions as part of Worker, Retiree, and Employer Recovery Act of 2008 (WRERA).