Making Sense of Retirement Plan Layers and Complexities
There are three key employer groups which utilize 403(b) plans: K-12; colleges and universities; and non-profit healthcare systems. Of the three, its is healthcare that seems to be most impacted by the new aggregation rules introduced with the 2007 403(b) regulations.
Not-for-profit hospital systems are typically corporations organized under the non-profit corporation rules of the…
A few weeks ago, I blogged on the important role that the Securities Compliance Officer may play in 408(b)(2) compliance. I touched on some of the securities rules which apply to retirement plans outside of the executive compensation context. Attached is a more htorough explanation of those rules, which can hopefully be useful as we…
T his has become my "annual Mother’s Day" posting, which hopefully helps describe the importance of what we do:
ERISA wonks such as ourselves tend to get lost in the press of details which seem to flow non-stop from our regulators and legislators in D.C. It is sometimes helpful to step back and see …