Tax-Qualified and 403(b) Retirement Plans—Important Document Compliance Issues for Employers

Over the past several months, the IRS has made significant changes to the way that retirement plan sponsors assure document compliance. As we previously reported, effective January 1, 2017, the IRS ended its every five year determination letter program for individually designed tax-qualified retirement plans. On January 13, 2017, the IRS confirmed that it would…


Regulators’ Comments on High Claimant Opt-Out Features

In the latest installment of their largely unprecedented flurry of guidance under the Affordable Care Act, late last week the regulators published their thoughts on the practice — currently being contemplated (or implemented) by some employers — of providing opt-out bonuses to high claim health plan participants. In very general terms, these employers are approaching…