ERISA Section 502(a)(3) may extend to remedy inequitable conduct pertaining to a supposed waiver of plan rights and to a breach of the general good faith standard of...
The proposed regulations include a withdrawal of a specific provision of the notice of proposed rulemaking published in December 2008 regarding the calculation of amounts includible in income...
Because an appellate court found claims against Marriott's plan were time-barred, it did not consider the question of whether the plan was a top hat plan.
The IRS says if a benefit formula applies solely to a highly compensated employee who is identified by name, it does not apply to a reasonable business classification.
Nearly half of plan participants do not understand their benefits materials—and most don’t even open or read the information, says the International Foundation of Employee Benefit Plans (IFEBP).
The ARA and Voya Financial call on the DOL to offer similar relief to private-sector retirement plans as it proposes for state-run plans for private-sector employees.
The SEC this week voted to propose rules to enhance operational transparency and regulatory oversight of alternative trading systems—and the activities of brokers using them.