Because an appellate court found claims against Marriott's plan were time-barred, it did not consider the question of whether the plan was a top hat plan.
Among the many provisions and definitions in the forthcoming DOL fiduciary rule will likely be an “education carve-out,” considered to be one of the most high-stakes elements of...
The IRS says if a benefit formula applies solely to a highly compensated employee who is identified by name, it does not apply to a reasonable business classification.
The Pension Benefit Guaranty Corporation will pay retirement benefits for more than 21,000 current and future retirees of the Great Atlantic & Pacific Tea Co.
As former tax counsel for the U.S. Senate Finance Committee, Fidelity Investments’ Doug Fisher has watched major legislation and regulation unfold from both inside and outside government.
Even after a previous compliant filed by the DOL, a fiduciary to the Applied Technology Systems Retirement Plan transferred plan assets to a company account.
Trusted ERISA attorneys Fred Reish and Brad Campbell, of Drinker Biddle and Reath, cut through some of the “mishmash of conflicting rumor and speculation” surrounding the forthcoming final...
FINRA highlights the success of its recent compliance efforts in a new report, while signaling the beginning of a process to modernize and update its membership application process.