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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View the employee benefit indexed limitations for the 2020 plan year, released by the IRS.
The circular calculation of compensation for an owner can be tricky.