Background It is not uncommon for retirement plans holding employer stock to incorporate in summary plan descriptions, by reference, stock filings made under securities law. This practice satisfies certain securities law disclosure requirements. Recent case law [...]
In April 2014, the IRS issued new guidance (Notice 2014-19 and website FAQs) on applicability of the Windsor decision to retirement plans.Notice 2014-19 is available at http://www.irs.gov/pub/irs-drop/n-14-19.pdf and the FAQs are available at http://www.irs.gov/Retirement-Plans/Answers-to-Frequently-Asked-Questions-Regarding-the-Application-of-the-Windsor-Decision-and-Post-Windsor-Published-Guidance-to-Qualified-Retirement-Plans. In short, the guidance provides that [...]
The DOL's two significant retirement plan fee and investment disclosure regulations issued in 2010 became applicable in 2012. First, most retirement plans should have received fee disclosures from covered service providers before July 1, 2012. 29 CFR [...]
After the DOL’s Fee Disclosure Rules: Best Practices for Fiduciaries Institutional Investor Forum | September 11, 2012 Presented by Steve McCaffrey and Ellen Mondress Click here to download the PowerPoint Presentation