Recent IRS guidance provides details on amendment requirements and the effect of the Windsor decision on retirement plans. Learn More >
The U.S. Supreme Court recently declared that Section 3 of the Defense of Marriage Act, which was signed into law by President Clinton in 1996, is unconstitutional because it denies equal... Learn More >
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Section 113 of the SECURE Act amends the tax laws to allow employees to take a penalty-free withdrawal for qualified birth or adoption expenses.
The SECURE Act eliminates the notice requirement for Safe Harbor nonelective contributions and extends the deadline for an employer to elect safe harbor status.