The principles governing how ERISA plans determine a participant’s beneficiary haven’t changed much since the country singer George Strait sang “Write this down” in 1999. In short, the participant has to write it down … on...more
Tax-exempt organizations may be surprised to learn of the practical impact of a statute enacted as part of the Tax Cuts and Jobs Act in December 2017. Section 4960 of the Internal Revenue Code immediately put in place...more
8/8/2018
/ 401k ,
457(b) Plans ,
Compensation & Benefits ,
Covered Employees ,
Employee Benefits ,
Excise Tax ,
Executive Compensation ,
Hiring & Firing ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Exempt Entities ,
Tax Reform