Larry Sewell | Blog for Business Law

Larry Sewell

— By Larry SewellFebruary 20, 20170 Comments

Rescuing Your Defined Contribution Retirement Plan

A plan sponsor of a preapproved, prototype or volume submitter defined contribution plan, including a profit-sharing, 401(k) or money purchase plan, was required to amend and restate the plan’s governing documents by April 30, 2016. See the article “Deadline Looming for Changes to Your Company’s…

Business Law

— By Larry SewellJune 30, 20160 Comments

Non Qualified Deferred Compensation Arrangements Under Section 409A

A plan or arrangement containing non qualified deferred compensation features may have to comply with the requirements of Section 409A of the Internal Revenue Code. Non qualified deferred compensation features can be present in any plan or arrangement which provides payment for services subsequent to…

— By Larry SewellMarch 3, 20160 Comments

Deadline Looming for Changes to Your Company’s Qualified Plan

Preapproved, defined contribution plans, such as 401(k), profit sharing and money purchase pension plans, must be amended and restated to comply with recent changes in tax and ERISA laws by April 30, 2016. Failure to timely amend and restate your company’s preapproved, defined contribution plan by this…