Defined Contribution Plans

New and Updated

• Type:

  Employment Law Manual

  Compliance, Reporting and Disclosure Requirements: Federal

  Enhanced to add information on mental health parity requirements.

• Type:

  Employment Law Manual

  Retirement Benefits: Federal

  Updated to reflect electronic disclosure final rule, effective July 27, 2020.

• Date:

  January 9, 2020

  Type:

  News

  Year-End Law Repeals "Cadillac Tax," Enacts SECURE Act

  An appropriations bill signed as 2019 closed repealed the ACA's "Cadillac tax" on certain high-cost, employer-based healthcare plans and enacted the SECURE Act, which eases compliance burdens for certain employer-sponsored retirement plans.

• Type:

  Employment Glossary

  Age-Weighted Profit Sharing Plan

  Employment glossary definition of Age-Weighted Profit Sharing Plan.

• Type:

  Employment Glossary

  Defined Contribution Plan

  Employment glossary definition of Defined Contribution Plan.

• Type:

  Employment Glossary

  Floor Offset Plan

  Employment glossary definition of Floor Offset Plan.

• Type:

  Employment Glossary

  PBO (Pension Benefit Obligation)

  Employment glossary definition of PBO (Pension Benefit Obligation).