Status of DOL Centralized Lost and Found Database Under the SECURE 2.0 Act and Information Collection Requests
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Status of DOL Centralized Lost and Found Database Under the SECURE 2.0 Act and...
Code § 409A Nonqualified Deferred Compensation Rules Revisited
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An article titled “Code § 409A Nonqualified Deferred Compensation Rules Revisited” by Charles C....
2024 BENEFIT PLAN COST-OF-LIVING ADJUSTMENTS (with SECURE 2.0 changes)
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2024 BENEFIT PLAN COST-OF-LIVING ADJUSTMENTS (with SECURE 2.0 changes) Charles C. Shulman, Esq....
Affordable Care Act Employer Mandate Penalties and Solutions, Individual Coverage HRAs and Health Plan Nondiscrimination Rules
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Affordable Care Act Employer Mandate Penalties and Solutions, Individual Coverage HRAs and Health Plan...
Withdrawal Liability Actuarial Assumptions — Did New Proposed PBGC Regs Get it Wrong?
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Journal of Deferred Compensation – Vol 28, No 2, Winter 2023 Withdrawal Liability Actuarial...
Carried Interest Holding Periods
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8/5/22 Further Restrictions on Carried Interest Taken out of Pending Inflation Reduction Act of...
More MEPs – Less Bad Apples
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Multiple Employer Plans under the SECURE Act of 2019 and Proposed Regulations re Exemption from...
Profits Interests
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Successor Liability for Pension and Other ERISA Obligations
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Successor Liability for Pension and Other ERISA Obligations 49 Compensation Planning Journal No. 9...
Rev. Proc. 2021-30 (EPCRS Update)
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Rev. Proc. 2021-30 (EPCRS Update) Charles C. Shulman, Esq. Rev. Proc. 2021-30 updates the IRS...