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Principal PFIO Class Action Lawsuit

If you are a retirement plan sponsor utilizing Principal as your service provider, you may have seen that Principal was recently named as defendant in ... read more >

'Tis the Season to Be... Notified: 401(k) Plan Sponsors and Notification Requirements

401(k) Plans

By Jason Lumpkin

If you are a sponsor of a 401(k) plan for your employees, chances are that your plan is subject to one or more “notification requirements” ... read more >

A Guide for the Guide: The DOL Issues Proposed Regulations Relative to Service Provider Fee Disclosures


By Jason Lumpkin

The fiduciary provisions under the Employee Retirement Income Security Act of 1974 (“ERISA”) require retirement plan fiduciaries to “act ... read more >

In-Plan Roth 401(k) Rollovers

On December 11, 2013, the Internal Revenue Service (“IRS”) issued containing additional guidance on rollovers within a retirement plan to designated ... read more >

Cyclical Remedial Amendment Periods

During 2005, the IRS released Revenue Procedure 2005-66 (updated and superseded by Revenue Procedure 2007-44), which formally implemented a system of cyclical ... read more >

Includible or Excludable Income for Nonresident Aliens in 403(b) Plans

In general, 403(b) plans sponsored by nonprofit organizations are subject to what is known as the “universal availability rule,” which requires ... read more >

Further Support for S Corporation ESOPs


By Jason Lumpkin

Prior to 1997, S corporations could not sponsor an Employee Stock Ownership Plan (“ESOP”) because a tax-exempt trust could not be an S corporation shareholder. Subsequent rules and regulations have eliminated this restriction. Jason Lumpkin provides insight.... read more >