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When Service Begins for Vesting Credit

The new immigration bill, the Comprehensive Immigration Reform Act of 2007 (S. 1348), raises another question. If alien, or undocumented, workers are recognized as employees for qualified plan purposes...

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IRS Clarifies Full Vesting on Partial Termination

Recognizing when a plan has partially terminated is important and sometimes overlooked. For both participants and plan sponsors, the finding of a partial termination is an important plan event because...

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11th Circuit Goes Retro

On June 28, 2007, the Court of Appeals for the 11th Circuit issued an interesting opinion about an employee whose benefits were denied due to the plan adopting an amendment which changed the way hours...

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Who is an Affected Participant at Plan Termination

When a plan terminates, the IRS says that affected participants become 100% vested in their account balances. More specifically, this requirement is from Internal Revenue Code section 411(d)(3), which...

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8th Circuit Decides Signed Letter to Participants Plus SPD Equals Amendment

In Halbach v. Great-West Life & Annuity, No. 07-3865/07-3867 (CA8 April 13, 2009), the 8th Circuit Court of Appeals recently addressed what constitutes a valid amendment to an employee welfare...

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