The coronavirus pandemic has caused widespread economic uncertainty and unanticipated liquidity issues for a wide range of individuals, including plan participants of nonqualified deferred ...

There is currently a disparity in the permitted investment options available under different retirement plans, putting participants of Section 403(b) plans at a disadvantage when compared with ...

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...

GASB on Friday proposed new guidance that would clarify the accounting and financial reporting of Internal Revenue Code Sec. 457 deferred compensation plans. In an exposure draft titled Internal ...

Section 1332 allows states, with federal approval, to waive certain requirements of the ACA so long as the state’s proposal meets specific procedural and substantive requirements. To help fund these ...