I probably have drafted and amended thousands of plans over the years and every plan has its little quirks. When it comes to plan design, I have always believed that some of the bundled providers have ...

Survey shows plan sponsors are most likely to adopt increased catch-up contribution limits for participants aged 60 through 63. The increase in catch-up contribution cap for participants aged 60 to 63 ...

GROOM INSIGHT: Although this provision is effective retroactively to the beginning of the 2025 plan year, it may be difficult to retroactively amend the plan because that would require that the plan ...

A breakdown of the Ninth Circuit’s decision in Platt v. Sodexo, S.A., which held (in litigation under the Employee Retirement Income Security Act of 1974 (ERISA)) that an employer/plan sponsor could ...