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The Journal of Pension Planning & Compliance back issues
H.R. 4: the Pension Protection Act.
January 1, 2007... On December 15, 2005, the House of Representatives passed H.R. 2830, the Pension Protection Act, by a vote of 294-132. On November 16, 2005, the Senate passed S. 1783, the Pension Security and Transparency Act. On March 3, 2006, the Senate again passed the Pension Security and Transparency...
PBGC reportable events: traps for the unwary.(Pension Benefit Guaranty Corp.)
January 1, 2007... Complying with the Pension Benefit Guaranty Corporation's reportable events rules poses some real challenges. First, reporting is required sporadically rather than on a predictable, periodic basis. Second, the events that may trigger reporting go well beyond those directly involving the...
Catching up with catch-up contributions.
January 1, 2007... Catch-up contributions to retirement plans may offer executives and professionals opportunities to enhance retirement accumulations significantly. The challenge for employees of tax-exempt organizations is that they often participate in multiple plan types, often with multiple employers....
Family and Medical Leave Act: the employee benefits implications.
January 1, 2007... The Family and Medical Leave Act of 1993 (the "FMLA" or the "Act") affects employers with 50 or more employees. Employers subject to the law must provide employees with up to 12 weeks unpaid leave for particular family or medical purposes. PERMITTED PURPOSES FOR LEAVE Birth,...
Ethical considerations in ERISA litigation.
January 1, 2007... WHO IS THE CLIENT? The starting point for analyzing the ethical obligations of an attorney involved in ERISA litigation is to identify the attorney's client. This may be more challenging than it sounds, due in part to the complexity of representing entities, such as plan sponsors or...