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Updates and Changes to Mortality Tables by the IRS and Society of Actuaries

Audit|ERISA

By Lara Fuller

The IRS has approved and issued Notice 2016-50, Updated Static Mortality Tables for Defined Benefit Pension Plans for 2017. However, they have once again ... read more >

IRS 2017 Mortality Tables

ERISA

By Lara Fuller

In 2015, the Society of Actuaries updated the mortality tables to be used in calculating defined pension plans’ benefit obligations. At that time, ... read more >

Cash Balance Plans: What You Need To Know

ERISA

By Lara Fuller

Recent surveys by the ASPPA College of Pension Actuaries as well as other organizations are showing a large increase in the number of cash balance plans ... read more >

The Importance of Hiring a High-Quality Auditor for Your Employee Benefit Plan

ERISA

By Lara Fuller

This week, the Department of Labor (DOL) began issuing formal notifications to companies regarding the importance of selecting a qualified CPA firm that ... read more >

IRS Delays Adoption of New Mortality Assumptions, Saving Companies Billions in 2016

ERISA

By Lara Fuller

In February 2015, the Society of Actuaries issued new assumptions on mortality to adjust for the fact that Americans are living approximately two years ... read more >

Fidelity Bond Requirements

ERISA

By Lara Fuller

Recently, the Department of Labor (DOL) has issued a Q & A regarding key points that plan sponsors should know about ERISA’s fidelity bonding ... read more >

FASB Amends Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share

ERISA

By Lara Fuller

The Financial Accounting Standards Board (FASB) has recently issued an amendment related to disclosures for investments that calculate net asset value ... read more >

When Should You Consider the New Mortality Tables?

Benefits|ERISA

By Lara Fuller

Most entities that sponsor defined benefit plans are aware that the Society of Actuaries released in October 2014 updated mortality tables to be considered ... read more >

The Challenges Facing ERISA and Future Retirees

ERISA

By Lara Fuller

How did September 2, 1974 change retirement plans for Americans? It was on that date that The Employee Retirement Income Security Act (ERISA) was signed ... read more >

Understanding the Employee Benefit Security Administration Strategic Enforcement Plan

ERISA

By Lara Fuller

As part of the Government Performance and Results Act of 1993, the Employee Benefit Security Administration (EBSA) has put in place a Strategic Enforcement ... read more >