Throughout my career as an ERISA attorney, I’ve come across actuarial third party recordkeeping firms that push the envelope in cash balance and defined benefit plan designs. I can’t forget the ...

Generally, an IRS memo says, if the terms of the plan specifically allow the employer to vary the employee’s compensation used in the benefit formula, the plan would violate the definitely ...

Growing up, we all have had our elders talk about certain terms that we never quite understood or even gave importance to. For example, Blood Pressure and Blood Sugar. “Dear, get my blood pressure ...

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