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Benefits Law Journal back issues
Putting accrual rules to the test: retirement benefits protection provisions of Internal Revenue Code Section 411(d)(6).
March 22, 2007... In general, Internal Revenue Code (IRC) Section 411(d)(6) prohibits plan amendments that decrease a participant's accrued benefits, including the elimination or reduction of an early retirement benefit or a retirement-type subsidy with respect to benefits attributable to service be[ore the...
An introduction to SAS 70 audits.(Statement on Auditing Standard)
March 22, 2007... Statement on Auditing Standard No. 70 (SAS 70) is an internationally recognized auditing standard developed by the American Institute of Certified Public Accountants (AICPA) in 1992. This article offers an overview of the SAS 70 audit used to report on the "processing of transactions by...
'Equitable relief' claims under ERISA Section 502(a)(3).
March 22, 2007... This article examines the development and application of ERISA Section 502(a)(3) in the context of claims between employee benefit plans and plan participants or beneficiaries. The proper application of this provision has proven yet another example of ERISA's uneven development. A view of...
The SEC's new executive and director compensation and related party disclosure rules: a guide for companies and compensation committees.
March 22, 2007... At an open meeting held on July 26, 2006, the Securities and Exchange Commission (SEC) adopted sweeping changes to its disclosure requirements for executive and director compensation, related party transactions, director independence and other corporate governance matters, and security...
The DB-ing of the 401(k).
March 22, 2007... The unspoken premise behind last year's Pension Protection Act (PPA) was, "Too bad defined benefit plans are on the way out because they were really good for employees." As it turns out, perhaps the best feature of pension plans was not that they were totally funded by the company--most...