Employee Benefits Legal Resource Site https://validator.w3.org/feed/docs/rss2.html New Article: Starter 401(k) plans under SECURE 2.0: Helping small employers fast-track a retirement plan Search/Sitemap IRS Announces 415 and Other Limits for 2024 New article: Pre-approved Plan Design and Compliance Substantial Risk of Forfeiture Under the IRC New Article: Substantial Risk of Forfeiture Under the IRC Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A) New Article: Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A) New article: Executive Compensation Arrangements for Tax-Exempt Organizations NPR: State Tax Laws ‘A Mess’ For Same-Sex Couples And Employers SECURE 2.0 Roth Catch-up Requirement Notice – Effect on Governmental Plans Carol Calhoun quoted in “The fleecing of 403(b) participants” Carol Calhoun interviewed on CBS Evening News regarding Enron New article: Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans New article: Maryland to End Benefits For Employees’ Domestic Partners New article: State Taxes and Married Same-Sex Couples CBS Evening News: Did Enron Steal From Employees? Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know Carol Calhoun quoted in article on elimination of domestic partner benefits Outlook on Employee Benefits “Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know,” PowerPoint now available Carol V. Calhoun Quoted in BNA Article, “IRS Rules Keep Status Quo for Many Governmental Plans” 403(b) and 457(b) Plan Compliance Challenges: Avoiding Pitfalls in Plan Design and Administration NPR Interview, “State Tax Laws ‘A Mess,’ For Same Sex-Couples and Employers.” “Effect of the Tax Cuts and Jobs Act of 2017 on Nonprofits and Governments,” PowerPoint now available Carol V. Calhoun quoted in “Will the Nick Sabin tax apply to Nick Sabin?” New Benefits Guide: Government and Tax-Exempt Organizations Sample Subrogation and Reimbursement Clauses for Summary Plan Description Now Available 403(b) and 457(b) Plan Compliance Challenges PowerPoint Now Available Benefits Guide: Basics, Government and Tax-Exempt Organizations New IRS Correction Rules for Retirement Plans Contact Copyright Employee Benefits Effects of Treasury, IRS and Department of Labor Announcements That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes MailPoet Page Popular Content Maximum Benefits and Contributions Limits Substantial Risk of Forfeiture Definition Comparison Chart 403(b) Plan Design and Compliance Pre-approved Plan Design and Compliance Preapproved 403(b) Plans Executive Compensation Arrangements for Tax-Exempt Organizations State Materials 2026 Social Security Wage Base Issued Bad Tips for 401(k)s? IRS Benefits & Contributions Limits for 2026 New chart: Pre-approved Plan Eligibility Checklist Pre-approved Plan Eligibility Checklist IRS Benefits & Contributions Limits and Social Security Wage Base for 2025 Starter 401(k) plans under SECURE2.0: Helping small employers fast-track a retirement plan