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Searching Content indexed under Retirement, Superannuation & Pensions by Dickinson Wright PLLC ordered by Published Date Descending.
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1
Increasing Access To Retirement Security
On August 31, 2018 President Trump issued Executive Order 13847, titled "Strengthening Retirement Security in America". This Executive Order directed the Secretary of Labor to:...
United States
13 Aug 2019
2
Another Multiemployer Pension Fund Cautionary Tale: Employer Does Not Owe Withdrawal Liability, But May Still Owe An "Exit Fee"
Employers that completely or partially withdraw from underfunded multiemployer pension funds are well aware that they may owe the fund withdrawal liability—an assessment against the employer
United States
24 Jul 2019
3
Association Health Plans: Still Viable?
The Department of Labor ("DOL") issued final regulations in June 2018, which loosened the DOL's long-standing sub-regulatory guidance and allowed more organizations
United States
28 Jun 2019
4
Surprise! A QDRO Can Apply To A Welfare Benefit Plan
Most plan administrators are familiar with a qualified domestic relations order or "QDRO," which is used to split retirement plan benefits between a plan participant and an alternate payee ...
United States
7 Jun 2019
5
Debunking SPD Myths, Part 5: Yes, There Are Reporting Requirements For "Top Hat" Plans
It is well known by employers that nonqualified deferred compensation ("NQDC") plans that are established to provide unfunded deferred compensation benefits to a select group of management or highly compensated employees
United States
31 May 2019
6
IRS Expands Self-Correction Procedures For Retirement Plans
Certain qualified retirement plan errors are now easier to fix under the new expanded IRS self-correction procedures. On April 19, 2019, the IRS released the revised Employee Plans Compliance
United States
22 May 2019
7
Debunking SPD Myths, Part 4: Know Your Alternative Methods Of Distribution For Terminated Participants And Beneficiaries
The summary plan description ("SPD") and disclosure regulations provided by the Department of Labor ("DOL") are spread across six regulatory sections.
United States
6 May 2019
8
Debunking SPD Myths, Part 3: Your Insurance Contracts And Summaries Of Benefits And Coverage Are Not SPDs For Your Health Or Other Welfare Benefits Plan
One common response we hear from employers when asked to provide a copy of their health or other welfare plan summary plan description ("SPD"), is whether providing a bundle of insurance certificates
United States
22 Apr 2019
9
Debunking SPD Myths, Part 2: Think That Emailing Your SPD To Employees Is Always Enough? Think Again
Most employers are familiar with the requirement to prepare and distribute a summary plan description ("SPD").
United States
10 Apr 2019
10
Debunking SPD Myths, Part 1: The SPD Basics, And (Almost) Every Plan Sponsor Needs One
Most employers that sponsor retirement, health, or other welfare plans are familiar with the requirement to provide a summary plan description ("SPD") to their employees.
United States
8 Apr 2019
11
A Written Fee Policy Can Help Employers Answer The Question: Who Pays For Your 401(K) Or 403(B) Plan's Administrative Costs And How Do You Know?
Most employers are familiar by now of the many lawsuits filed against 401(k) and 403(b) plan sponsors and their employee fiduciaries responsible for selecting the plans' record keepers and investment line-ups.
United States
4 Apr 2019
12
Sixth Circuit Court Of Appeals Rules That Retiree Health Benefits May Be Terminated Based On Ordinary Contract Principles
In its latest case addressing retiree health benefits, the Sixth Circuit Court of Appeals has held that a collective bargaining agreement's general durational clause controls when retiree healthcare
United States
28 Mar 2019
13
The IRS Backtracks On Retiree Lump Sum Window Prohibition; Some Concerns Remain
In an about-face from 2015 guidance, the IRS announced in Notice 2019-18 that no regulatory amendments are forthcoming to prohibit retiree lump sum windows for defined benefit pension plans.
United States
14 Mar 2019
14
Restrictions On 401(k) Plan Hardship Distributions Are Eased in Proposed Regulations
The IRS has issued proposed regulations affecting hardship distributions under 401(k) plans.
United States
22 Nov 2018
15
Buyers Beware: Sixth Circuit Holds That Asset Purchaser Can Be Sued For Predecessor's Unpaid Pension Liability
In a typical asset sale transaction, the purchaser takes great care to disclaim any responsibility for the seller's business debts.
United States
1 Nov 2018
16
Conduct A Retirement Plan Beneficiary Designation Check-Up
Many working individuals accumulate substantial assets in their retirement plans, like a 401(k) plan or an Individual Retirement Account, where investments accumulate tax-free until withdrawn.
United States
23 Oct 2018
17
Employers Need To Update Their Model IRS Rollover Notices After IRS Changes
The IRS has updated its "safe harbor explanations" for eligible rollover distributions to reflect recent statutory changes and IRS guidance. Employers should review this latest guidance...
United States
10 Oct 2018
18
When To Call Your ERISA Benefits Attorney
If you are responsible for the administration of your company's retirement plan, you probably reach out to the plan's record-keeper and investment advisor on a frequent basis.
United States
26 Sep 2018
19
SPD V. Plan Document: Who Wins?
Conflicts between a benefit plan Summary Plan Description and a plan document are an ever-present concern for plan sponsors.
United States
6 Sep 2018
20
IRS Permits The Use Of Forfeitures For QNECs, QMACs And Safe Harbor Contributions
Many employers had long assumed that they could fund contributions to qualified plans made to avoid violating nondiscrimination rules from employee forfeiture accounts.
United States
7 Aug 2018
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