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Retirement Plan › Internal Revenue Service › Prohibited Transactions

Jones Day

Another 401(k) Plan Sponsor Faces Novel Suit Regarding its Use of Forfeiture Funds

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The Employee Retirement Income Security Act ("ERISA") plaintiffs' bar has found a new way to allege that 401(k) plan sponsors have breached their fiduciary duty....more

Bricker Graydon LLP

Is Your ESOP Ready for the Spotlight?

Bricker Graydon LLP on

Last week, the IRS announced it was increasing enforcement strategies aimed at Employee Stock Ownership Plans “ESOPs”. The IRS stated this new focus on ESOPs is part of the effort to ensure tax laws are applied fairly and...more

Faegre Drinker Biddle & Reath LLP

Discretionary Management of IRAs: Conflicts and Prohibited Transactions

Faegre Drinker Biddle & Reath LLP on

Both the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) include prohibited transaction provisions that literally prohibit certain transactions (unless exempted by statute or by a...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

On The Form 5500, sometimes the answer lands you in trouble

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

When you’re filing that Form 5500, just notice that certain answers may likely lead you to an Internal Revenue Service or Department of Labor audit....more

Eversheds Sutherland (US) LLP

2017 in Review: ERISA guidance and enforcement

Eversheds Sutherland (US) LLP on

In 2017, the principal focus in the administration of the Employee Retirement Income Security Act of 1974, as amended (ERISA), by the Department of Labor (DOL) appropriately remained one of the extraordinary developments...more

Burns & Levinson LLP

Can Financial Institutions Use In-House Funds for Their Own Retirement Plans?

Burns & Levinson LLP on

Financial institutions that sell mutual funds to the public often maintain 401(k) and other retirement plans for their own employees. In these plans, many financial institutions make their own mutual funds available to...more

Winstead PC

Life with Conflict of Interest Starting to be Implemented and Retirement Plan Update

Winstead PC on

Fee Changes and Disclosures Post Conflict of Interest Regulations Initial Partial Effective Date - The effects of the U.S. Department of Labor’s (“DoL”) conflict of interest or fiduciary regulation and related prohibited...more

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