Employment & Employee Benefits Developments (Pension Plans)

Over the past year, the Departments of Labor and Treasury, as well as the Internal Revenue Service, have issued a variety of statutory and regulatory provisions with which tax-qualified pension, profit-sharing, 401(k) and 403(b) plans must comply. In this issue of the Schulte Roth & Zabel Employment & Employee Benefits Developments newsletter, we provide an overview of these provisions so that employers and other plan sponsors can continue to assess the effects that these changes will have on financial and administrative planning to ensure their plans maintain compliance.