Author: "Pellegrini, Emily" / Database: Gale General OneFile - Searchworks@Jio Institute Digital Library Search Results

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Author: Pellegrini, Emily
Subjects: United States. Department of Labor -- Powers and duties, United States. Internal Revenue Service -- Powers and duties, Employee benefits -- Laws, regulations and rules, Tax administration and procedure -- Laws, regulations and rules, Government regulation, Employee benefits, Business, international, Employee Retirement Income Security Act of 1974
Abstract: If you were to ask benefits professionals which type of plan is simplest to oversee, many of them would likely say top-hat plans. That is because while they are technically [...]
Published: 2025

Author: Pellegrini, Emily
Subjects: United States. Internal Revenue Service -- Powers and duties, Employee benefits -- Taxation -- Laws, regulations and rules, Defined contribution plans -- Laws, regulations and rules -- Taxation, Government regulation, Employee benefits, Business, international
Abstract: On July 15, 2021, the Internal Revenue Service (IRS) published an updated version of the Employee Plans Compliance Resolution System (EPCRS) in Revenue Procedure 2021-30. This updated version supersedes the [...]
Published: 2021

Author: Pellegrini, Emily
Subjects: Retirement benefits -- Laws, regulations and rules, Loans -- Laws, regulations and rules, Pension funds -- Laws, regulations and rules, Government regulation, Business, international, Consolidated Appropriations Act of 2021
Abstract: The Consolidated Appropriations Act of 2021 (CAA) includes several provisions affecting qualified retirement plans. A relaxation of the partial plan termination rules should provide relief to plans which see unusual [...]
Published: 2021

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