Upcoming Speaking Engagement Wednesday, May 25, 2016 On Wednesday, May 25, I will present at the Colorado Society of CPAs’ annual full-day employee benefits conference. I will provide a legal update covering such topics as permissible mid-year amendments to safe harbor 401(k) plans, recent changes to the IRS’s correction programs for retirement plans, and changes […]

On April 6, the U.S. Department of Labor (“DOL”) published final rules regarding the definition of “fiduciary” under section 3(21) of the Employee Retirement Income Security Act of 1974 (“ERISA”) and under the Internal Revenue Code’s prohibited transaction provisions. This new guidance, which replaces the DOL’s 2010 and 2015 proposals, addresses circumstances under which someone […]