February 2016

Investment Advice Fiduciaries Eagerly Await Definitive Guidance Concerning the DOL’s Proposed Fiduciary Rule

The Department of Labor’s (DOL's) proposed fiduciary rule aimed at preventing conflicts of interest in the provision of retirement investment advice broadens the category of individuals and entities viewed as investment advice fiduciaries to ERISA (Em…

May 2015

Is a Universal Fiduciary Standard on the Horizon?

Several years ago, the U.S. Department of Labor sought to expand the definition of “fiduciary” under the Employee Retirement Income Security Act (“ERISA”) to more broadly define as fiduciaries those persons who render investment advice to plans and…

December 2014

2014 Year-End Tax Planning for Businesses

As 2015 approaches, now is the time for businesses to assess their 2014 tax liabilities and take advantage of tax planning opportunities. This article is intended to inform you of important federal tax provisions to be aware of and federal tax planning str…

2014 Year-End Compliance – Qualified Retirement Plans & 2015 Compliance – The Affordable Care Act

By year-end 2014, sponsors of calendar-year retirement plans must adopt required and discretionary amendments and perform a range of administrative procedures to ensure compliance with current statutory and regulatory requirements. In addition, the Afforda…

December 2013

2013 Year-End Compliance Update – Are You Ready?

With the exception of the Internal Revenue Code (the “Code”) Section 436 amendment described below, there are no mandatory amendments that a qualified retirement plan must adopt prior to year-end. However, year-end always brings with it housekeeping it…

September 2013

Repeal of DOMA Leaves Employers Questioning the Impact on Employee Benefit Plans

The recent repeal of the Defense of Marriage Act (DOMA) results in significant changes to employer-sponsored benefit plans. The purpose of this update is to inform employers of their obligations relating to their employee benefits plans and also to identif…