Retirement Plan Compliance
Retirement plans must comply with complicated rules set forth under the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (Code). Our attorneys specialize in these requirements, including:
- Reporting and disclosure requirements including Form 5500 filing
- Plan document compliance including required restatements, interim amendments, and discretionary amendments
- Non-discrimination testing requirements and options
- Distributions (in-service, post-termination, required minimum, and after death)
- Partial terminations following significant lay-offs as well as other vesting issues
- Qualified domestic relations orders (QDROs)
- Summary plan descriptions (SPDs) and summaries of material modifications (SMMs)
- Claims procedures
See our article on Non-English Language Assistance Requirements Under ERISA & ACA, published in Bloomberg Law’s Professional Perspectives in March 2023.
See our article on Spousal Consent Requirements Under Qualified Retirement Plans, published in Bloomberg Law’s Professional Perspectives in January 2023
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