Treasury Provides Initial Guidance on New Rules for Nonqualified Plans
Companies now have a partial roadmap for implementing the changes made by new section 409A
of the Internal Revenue Code, which was added by the American Jobs Creation Act of 2004. Administration Proposes Pension Funding Reform
The Bush administration has unveiled a new proposal to reform the pension funding rules. Reshaping Executive Compensation: Institutional Shareholders Offer Ideas for Improvement
Executive compensation is as controversial as ever — from trials over allegedly excessive severance
payments to ongoing criticism of ultra-high pay levels and putative lack of pay for performance. IRS Finalizes 401(k) and 401(m) Regulations
The IRS has finalized the 401(k) and (m) regulations that were proposed in 2003. IRS Issues Automatic Rollover Guidance
In Notice 2005-5, the IRS provides guidance on the automatic rollover rules for qualified retirement
plans, section 403(b) plans and section 457 plans. The Changing Nature of Defined Benefit Plans
The composition and character of retirement plans for U.S. workers have changed over the past
few decades. Final and Proposed Regulations for HIPAA
Last month, the U.S. Departments of Labor, Treasury, and Health and Human Services issued final
and proposed regulations on the portability provisions of the Health Insurance Portability and
Accountability Act. News in Brief
Treasury Won't Change FSA Use-It-Or-Lose-It Rule, President Bush Appoints Tax
Reform Panel, PBGC to Assume United Airlines Pilots' Plan, PBGC Proposes Changes to ERISA
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