In the DOL’s ERISA Interpretive Bulletin 2015-02 (the “IB”), which became effective on November 18, 2015 (without a public comment period), the DOL begins by explaining that “concern over adverse social and economic consequences of inadequate retirement savings levels has prompted several states to adopt or consider legislation to address this problem.” The IB provides […]
On December 4, the DOL released an advance copy of the 2015 Form 5500 (for large plans) and Form 5500-SF (for small plans). It is always interesting to review the newly-released instructions each year to see what changes are being made to the Form 5500 series. For 2015, important changes have been made, in the […]