The Internal Revenue Service (IRS) recently reminded retirement plan sponsors to keep certain records in regards to hardship withdrawals and plan loans.
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The Supreme Court held that fiduciaries of ESOPs are not entitled to a “presumption of prudence” when their decisions to buy or hold employer stock are challenged.
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Last month, the IRS announced that a Compliance Initiative Project (CIP) was underway, involving compliance with Internal Revenue Code Section 409A.
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