The structure and operation of Section 125 plans — which allow employers to offer certain benefits on a pre-tax basis — is one of the hardest things for employers to master. So, I thought it might be ...

The coronavirus pandemic has caused widespread economic uncertainty and unanticipated liquidity issues for a wide range of individuals, including plan participants of nonqualified deferred ...

Of course, they'll read the market analysis section – and you can expect them to linger over the financial projections section. But if there's one section of a business plan that may carry the ...

There is currently a disparity in the permitted investment options available under different retirement plans, putting participants of Section 403(b) plans at a disadvantage when compared with ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

For these purposes, all plans in which the individual participates as a result of his or her relationship with a single employer are treated as a single plan. 8 Where excess deferrals have arisen out ...

IRC Section 529 plans are a valuable way to save funds for a child’s college or other education expenses, but the fact remains that many clients don’t fully understand the rules that apply to these ...