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In the past, unless a 403(b) program (or plan) was subject to the Employee Retirement Income Security Act of 1974, it had no documentation requirements and, even if subject to ERISA, very few reporting obligations.
The last several years changed all that: In 2007, the Internal Revenue Service and the U.S. Department of Labor issued regulatory guidance that vastly altered documentation and reporting obligations for 403(b) plans.
Jewell Lim Esposito, Esq., has devoted close to two decades in ERISA and Executive Compensation solely, where she has examined hundreds of 401(k), 403(b), pension, and non-qualified deferred … Read full bio
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What larger retirement plan sponsors stand to gain and give up in a pooled employer plan created under the SECURE Act of 2019.
Unexpected retirement plan fees are forcing some small and midsized employers to reduce matching, cut benefits, or abandon 401(k) offerings, survey says.
Financial firms are expanding pooled employer retirement plans to help small businesses and nonprofits cut costs, simplify administration and reduce fiduciary risk.
Experts suggest that process and disclosure matter more than ever in the face of class-action lawsuits alleging overpayments on voluntary benefits premiums.
Transparency is becoming the baseline, with visibility into compensation streams and financial relationships increasingly expected rather than optional.
