Editor’s Note: The SECURE Act modified the definition of compensation so that certain stipends provided to graduate students can be counted as compensation for IRA contribution purposes after December ...

In the case of a 403(b) annuity contract, “participant’s compensation” means the participant’s includable compensation determined under IRC Section 403(b)(3). 1 Includable compensation is based on ...

To help employers properly administer their 401(k) plans, in 2022, Foley & Lardner LLP is authoring a series of monthly “401(k) Compliance Check” newsletters. This article discusses the importance of ...

One of the most common errors in 401(k) plan administration continues to be a mismatch between a plan’s definition of compensation and the actual compensation taken into account for plan purposes ...

The IRS has released a set of FAQs to answer questions about eligibility, reporting, and limits for the new, temporary ...