
Treasury Issues Proposed Regulations on Deferred Compensation The U.S. Department of the Treasury and the IRS recently issued proposed regulations under section
409A, which governs plans and arrangements that provide nonqualified deferred compensation. New Determination Letter Program Raises the Stakes for Plan Sponsors Under the IRS's new determination letter program, individually designed plans have a regular,
five-year remedial amendment cycle. IRS Issues Proposed Regulations on Employer-Comparable Contributions to HSAs The IRS has proposed the first regulations on health savings accounts, which generally follow the
comparability guidance issued in previous notices. Judge Affirms EEOC's Proposed Regulation on Retiree Health and ADEA, but AARP Appeals The district court judge who prohibited the U.S. Equal Employment Opportunity Commission
(EEOC) from issuing its final rule on coordinating retiree medical benefits with Medicare has
reversed her decision. Get the Most Out of Your Company's Turnover — Lessons from Watson Wyatt's Human Capital Index The Watson Wyatt Human Capital Index® links effective human capital management with overall
firm performance. Cashing In: Do Aggressive Funding Policies Lead to Higher Credit Ratings? This article takes a fresh look at the relationship between pension deficits and the credit ratings
of sponsoring firms. Disaster Relief: Lending a Helping Hand In the wake of Hurricane Katrina and the urgent need for charitable relief, many employers want
to make a difference. IRS Releases 2006 Benefit Limits The IRS has announced the annual cost-of-living and statutory adjustments of various dollar limits for employee benefit plans.
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