Martin Smith

Martin Smith

Sheppard Mullin Richter & Hampton LLP

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Latest Posts › Internal Revenue Code (IRC)

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For Tax-Exempt Employers: 403(b) Retirement Plan Compliance Opportunity

Tax-exempt employers have a special opportunity to fix compliance concerns with their 403(b) retirement plans. They have through March 31, 2020 – the “Remedial Amendment Period” (RAP) – to retroactively self-correct...more

3/11/2019  /  403(b) Plans , Employee Benefits , Employee Retirement Income Security Act (ERISA) , Internal Revenue Code (IRC) , IRS , Remedial Actions , Retirement Plan , Tax Exempt Entities , U.S. Treasury , Voluntary Correction Program
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