Upcoming Compliance Deadlines for Calendar-Year Plans Sept-Oct 2025

September 15 Required contribution to defined benefit plans, money purchase pension plans and target benefit pension plans. Contribution deadline for deducting 2024 employer contributions for those sponsors who filed an extension for Partnership or S-Corporation tax...

Divorce and the Retirement Plan

When a participant in a qualified retirement plan undergoes a divorce, the participant’s account balance may be an asset that is split with the former spouse. As the plan exists for the exclusive benefit of its participants, a court order is required to transfer the...

Addressing the Challenge of Uncashed Distribution Checks

Uncashed distribution checks present a persistent and often overlooked challenge for retirement plan sponsors. Despite the best efforts of plan administrators, some participants fail to cash their distribution checks, leading to administrative burdens, fiduciary...

En Garde!!! THE CHALLENGE WITH FORFEITURES

You may have been reading in the news about the recent uptick in ERISA class action lawsuits relating to the use of forfeitures. This article will be relevant to your plan if you have employer contributions and apply a vesting schedule to those funds. What is a...