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Employee Benefit Plan Trends

Your resource for EBP knowledge

  • EBP June/July Compliance Alert June 4, 2019 Upcoming compliance deadlines for benefit plans: 6/30*   Deadline for processing corrective distributions for failed actual deferral percentage / actual contribution percentage (ADP/ACP) tests from plans with eligible automatic contribution arrangements (EACAs) ...
  • Qualified Domestic Relations Order (QDRO) June 4, 2019 What makes a domestic relations order a qualified domestic relations order, or QDRO? The distinction is essential for retirement plan administrators when deciding whether to accept a state court’s instructions ...
  • ERISA plan differentiation June 4, 2019 Not every plan that benefits retirees is an ERISA plan The fact that a compensation arrangement can provide a substantial source of income in retirement doesn’t make it subject to ERISA. ...
  • ERISA disclosure 101: plan sponsor obligations June 4, 2019 Qualified retirement plan sponsors are subject to many disclosure requirements. Here’s a “top ten” (and thus incomplete) list of key required defined contribution plan disclosure documents from the Department of ...
  • Help retirees plan retirement spending June 4, 2019 Long after defined benefit (DB) plans became scarce in the private sector, many employees still mourn their departure. With DB plans, participants are given an estimate of their monthly benefit ...
  • 401(k) plan expense categories April 2, 2019 A closer look at 401(k) plan expense categories Keeping a sharp eye on your 401(k) plan’s expenses — a fundamental duty of fiduciaries — can require the use of a magnifying ...
  • Outgrowing 401(k) Matching? April 2, 2019 Have you outgrown the need for matching 401(k) contributions? From time to time, it can be helpful to question the way you’ve been administrating your retirement plan. For example, many plan ...
  • Shift of responsibility on 401(k) breaches April 2, 2019 First Circuit shifts burden of defending a fiduciary 401(k) breach claim A recent ruling could set the stage for a definitive U.S. Supreme Court opinion regarding retirement plan fiduciaries’ liability on ...
  • Proposed IRS regs for hardship 401(k) withdrawals April 2, 2019 How hard should a hardship be to justify a hardship withdrawal from a 401(k) plan? There are more rules than you might think. However, proposed IRS regulations could, according to ...
  • 401(k) Compliance Alert April 2019 March 2, 2019 COMPLIANCE ALERT Upcoming compliance deadlines: 4/1       Initial required minimum distribution for participants who attained age 70½ in 2018 (applies to qualified plans where the participant is at least a 5% owner and ...
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