A plan’s definition of “compensation” tends to be one of the trickier aspects of 401(k) administration. Having been asked multiple times in the past 12-months whether deferrals to a nonqualified ...

Compensation applies in at least three different ways under the IRC when addressing nondiscrimination requirements for qualified plans. First, when plans are tested for prohibited discrimination in ...

Tax reform made few changes that directly impact qualified retirement plans; however, it made some changes that may indirectly impact qualified retirement plans. We previously blogged on the indirect ...

The webinar, “Properly Defining Retirement Plan Compensation,” will include discussions about Internal Revenue Code Sections 414(s) and 415 compensation, which definition may be used for each plan ...

Share-based compensation gives a company's employees equity ownership rights. The objective of share compensation is to align the interests of employees, management and shareholders. The reasoning is ...

A deferred compensation plan allows you to put more money away for retirement, but it’s important to know the differences between available plans as well as their risks.

Investment advisers support a move this week by the Certified Financial Planner Board of Standards Inc. to ensure that advisers are accurately describing their compensation on its website, but they ...

Christy Bieber has a JD from UCLA School of Law and began her career as a college instructor and textbook author. She has been writing full time for over a decade with a focus on making financial and ...

The complaint stems from defendants’ alleged refusal to pay post-termination benefits to the plaintiff—and a sizable similarly situated class of would-be beneficiaries—pursuant to terms and ...