Tag: Deferred compensation

The proposed regulations include a withdrawal of a specific provision of the notice of proposed rulemaking published in December 2008 regarding the calculation of amounts includible in income...

Thirty-eight percent know how much they’ll need, and 40% have decided the age when they’ll retire.

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.

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.

Rather than considering contributions, cross-testing focuses on benefits.

Nearly half of plan participants do not understand their benefits materials—and most don’t even open or read the information, says the International Foundation of Employee Benefit Plans (IFEBP).

The ARA and Voya Financial call on the DOL to offer similar relief to private-sector retirement plans as it proposes for state-run plans for private-sector employees.

Henkel Corp. has agreed to pay more than $3.3 million to nonqualified plan participants for not withholding FICA taxes from their plan contributions.

The SEC this week voted to propose rules to enhance operational transparency and regulatory oversight of alternative trading systems—and the activities of brokers using them. 

NEPC partner and researcher looks back at a decade of defined contribution plan evolution, and oh what a difference a decade has made. 

Employees value their workplace benefits, Guardian finds.

Daniel Barry will join the Mountain West office.

BOLI and COLI are used to recover the costs of supplemental employee health and nonqualified retirement plans.

Logic would dictate that retirees would shift their retirement savings to annuity products, but this has yet to happen, a research paper says.

Michael Kreps has rejoined the Groom Law Group to help expand the premier policy practice.

Mark Schatzel joins the firm from Lincoln Financial.

“Top hat” retirement plans aren’t subject to many ERISA requirements, but the unique treatment of the plans under employee benefit and tax law can lead to plan sponsor...

Retirement security will likely be jeopardized for more Americans because of the shift away from defined benefit (DB) plans and fewer workplace plans, a paper contends.