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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Be sure your qualified plan is fully tested every year. The following article summarizes eight tests that are required annually.
Recent changes in the regulatory landscape have raised questions for employers that sponsor retirement plans.
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