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8 Jan 2019, 7:06 am by Seth Hanft and Greg Daugherty
By Seth Hanft and Greg Daugherty The IRS recently issued Notice 2018-95 (the Notice), which clarifies the circumstances under which part-time employees must be given the opportunity to make deferral elections under their employers’ 403(b) plans. [read post]
21 Nov 2014, 7:03 am by Seth Hanft
By Seth Hanft The snow falling outside my window right now is a stark reminder that the end of 2014 is right around the corner. [read post]
12 Jul 2019, 3:34 am by Seth Hanft
By Seth Hanft In a reversal of previous Obama Administration guidance, the Trump Administration recently finalized regulations that provide for a new type of health reimbursement arrangement—the individual coverage HRA. [read post]