For better or for worse, the 401(k) plan has moved to center stage in the context of American retirement policy. Fittingly, Part 2 of this Employee Retirement Income Securities Act of 1974 (“ERISA”) driven series focuses on a...more
In order to reduce expenses during the COVID-19 pandemic, plan sponsors have expressed an interest in reducing or eliminating safe harbor contributions under their 401(k) plans. The circumstances permitting such amendments...more