The Supreme Court Decision in LaRue v. DeWolff, Boberg & Associates

Jayne Zanglein, J.D., Visiting Instructor of Business, Marketing and Business Law at Western Carolina University and noted author, analyzes the implications of the ruling in the much anticipated Supreme Court case of LaRue v. DeWolff, Bober & Associates which holds that a participant can sue under...

Bender's Federal Income Taxation of Retirement Plans

Bender's Federal Income Taxation of Retirement Plans ties together the application of ERISA, IRC Section 409A, the Pension Protection Act, the American Jobs Creation Act of 2004 , the Pension Protection Act , and related principles governing the taxation both of nonqualified deferred compensation...

Only a "Select Group" Can Wear a Top Hat

Deferred Compensation Plans for Management or Highly Compensated Employees Men rarely wear hats anymore. I'm not talking about baseball hats or knit stocking caps, I mean fancy felt and structured hats: fedoras or silk top hats (think Abraham Lincoln). Some hat historians have attributed the demise...

Rendering Retirement Plan Investment Advice for a Fee

Every retirement plan governed by the Employee Retirement Income Security Act (ERISA) must be established and maintained pursuant to a written agreement that must provide for one or more "named fiduciaries" who have the authority to control and manage the operation and administration of the...

Covered Service Provider Disclosures

by Harvey L. Frutkin, J.D. Partner: The Frutkin Law Firm, PLC, Phoenix, Arizona. ... The furnishing of goods, services, or facilities between a plan and a "party in interest" to the plan is generally prohibited under ERISA. [ERISA § 406(a)(1)(C)]. As a result, a service relationship...

Covered Service Provider Disclosures

by Harvey L. Frutkin, J.D. Partner: The Frutkin Law Firm, PLC, Phoenix, Arizona. ... The furnishing of goods, services, or facilities between a plan and a "party in interest" to the plan is generally prohibited under ERISA. [ERISA § 406(a)(1)(C)]. As a result, a service relationship...