On December 11, 2013, the Internal Revenue Service (“IRS”) issued Notice 2013-74 (“Notice”) which provided anxiously awaited guidance on “in-plan Roth rollovers”. The following summarizes the new guidance and how it impacts the in-plan Roth rollover rules that existed prior to the release of this new guidance.

Download PDF Background Recently, the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (“DOMA”) as an unconstitutional violation of the 5th Amendment’s guarantee of equal protection under the law. Section 3 of DOMA defined “marriage” and “spouse” for purposes of Federal law as limited to a legal union between one…

Download PDF If you are like most people out there, you hit your 404a-5 participant level fee disclosure (“Participant Fee Disclosure”) saturation point about 12 months ago. The volume of articles and information about the still relatively new Department of Labor (“DOL”) Participant Fee Disclosure requirements is staggering and, as a result, can be a…