Although available for over two decades, it is still surprising to see the general lack of awareness that most employers have regarding their eligibility for a tax credit in connection with their establishment of a retirement plan. As a result, this article is intended to familiarize readers with this tax credit so that they can…

Almost every sponsor of every tax-qualified retirement plan must obtain a fidelity bond in accordance with section 412 of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).  Despite the broad application of this requirement, a surprising number of plan sponsors are unaware of this requirement and, in fact, do not have a…

The Setting Every Community Up for Retirement Enhancement (“SECURE”) Act became law in December of 2019 and dramatically changed the laws regulating tax-qualified retirement plans.  Since then, a package of retirement plan related bills were added to a huge omnibus spending bill in December of 2022 and nicknamed “SECURE 2.0”.  SECURE 2.0 seems to be…