Supplemental executive retirement plans (SERPs) and other forms of deferred compensation plans sometimes incorporate certain post-employment restrictive covenants for covered employees into the plan. ...more
The Setting Every Community Up for Retirement Enhancement Act (SECURE 1.0) requires plans to permit employees who work at least 500 hours but less than 1,000 hours in three consecutive 12-month periods to make elective...more
2/1/2024
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Department of Labor (DOL) ,
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Employer Liability Issues ,
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SECURE Act