Category Archives: Articles

A recent Federal Appeals Court decision out of Florida confirmed prior court decisions that plan fiduciaries are not subject to fiduciary liability for failing to make employer required contributions to the plan. Edward Zengel &  Son Express, Inc. (“EZS”) is … Continue reading →

As a result of the fiscal cliff tax legislation recently passed by Congress, employers who have or add a “designated Roth account” option to their existing 401(k), 403(b) or governmental 457 plans plan can permit employees to transfer any existing … Continue reading →

2012                 2013 Pay                              $250,000        $255,000 HCE prior yr pay       $115,000         $115,000 KEY officer                  $165,000        $165,000 SEP pay                        $550                $550 Soc Sec Base   … Continue reading →

While there have been many excessive 401(k) plan fee suits brought over the years, few have been successful. A recent case presenting some particularly bad facts was decided in favor of the plaintiffs. After a 4-week trial, a district court … Continue reading →

A recent federal appeals court case has concluded that the lower court incorrectly relied on the plan’s administrative documents executed by the participant and his second wife to determine that she, and not the participant’s first wife, was his legal … Continue reading →

The Department of Labor (DOL) has recently issued final regulations prescribing the disclosures required to be made by most service providers to plan fiduciary responsible for hiring those providers. The final regulations take effect on July 1, 2012, and coordinate … Continue reading →

A recent federal appellate court  ruling held that a pension plan administrator could not recover benefits distributed to alternate payees under QDROs, despite evidence that the underlying divorces were orchestrated by participants and their spouses solely to enable them to … Continue reading →