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...

Options For Clients Who Offer Retirement Benefits For Domestic Employees, From Morrison & Foerster

By Wendy M. Greenberg, Esq. , Morrison & Foerster LLP We have previously discussed in this space the possible tax traps related to clients' gifts and bequests to their employees. This article continues in that vein to provide some practical options specifically for clients who would like...