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403(b) Universal Availability Requirements under Scrutiny by IRS

A qualified 403(b) plan must satisfy the universal availability requirement with respect to elective deferrals. That means that all employees of the employer

ERISA and Non-ERISA, Options for Owners

Unemployment remains at an all–time low! Which is great for our economy, but it also means employees hold all of the cards. Employers are constantly
Benefits, ERISA
Lara Fuller | 7.22.2019

The Final Issuance of SAS 136

In July 2019, the AICPA Auditing Standards Board issued the Statement on Auditing Standard (SAS) 136, Forming an Opinion and Reporting on Financial Statements

Cybersecurity & Employee Benefit Plans

The threat of a cyberattack is prevalent throughout the business world. Given the highly sensitive data held within employee benefit plans, it should come

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ERISA
Brian Reitz | 5.22.2019

Bad Fiduciary. What’s it Going to Cost You?

Millions. That’s what it could cost you for failing to properly execute your fiduciary responsibilities as a plan sponsor. In the first half of 2019,
Audit, ERISA
Joshua Zimmerly | 3.19.2019

Benefit Plan Audit by Infomercial

“Set it and forget it!” A familiar phrase made popular back in the 1980s thanks to an infomercial that praised the features of rotisserie ovens,
Audit, ERISA
Todd Lucas | 1.15.2019

Long-Awaited Employee Benefit Plan Audit Standard Final Balloted

In April 2017, the Audit Standards Board (ASB) issued an exposure draft of the Proposed Statement on Auditing Standards (SAS), Forming an Opinion and Reporting

Making Your Benefit Plan Audit Easier

Generally, any plan with 100 or more participants requires a plan audit. Whether your plan has already reached this threshold or you anticipate the plan

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ERISA
Lindzee Nicholson | 1.11.2019

Mortality Scale 2018 Update

In October 2018, the Society of Actuaries released its annually updated mortality improvement scale for pension plans, MP-2018, based on the same methodology

Revenue Procedure 2018-52 Released by IRS: VCP Modifications

On September 28, 2018, the IRS released Revenue Procedure 2018-52, which will be effective as of January 1, 2019 and supersedes Revenue Procedure 2016-51.

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