Small retirement plans must submit annual financial returns to the IRS by using Form 5500-EZ. Generally, these plans cover only owners, partners, and their spouses. Technically, they are Non-Title I… read more →
For some pension plans, the cost of compliance just got more expensive. Background In 1974, the Pension Benefit Guaranty Corporation was created as a quasi-public organization as part of ERISA.… read more →
Same-sex marriage has been in the news lately. The US Supreme Court recently concluded that Sec. 3 of the Defense of Marriage Act is inconsistent with the Fifth Amendment of… read more →