Archive by tag: DOMAReturn
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It's time again to participate in that never ending ritual of qualified retirement plan restatements. As legislation affecting retirement plans is enacted, the Internal Revenue Service (IRS) requires all plan sponsors to restate or "rewrite" their plans to conform to current law.
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| Categories: Articles | Tags: PPA, IRS, 401(k), plan documents, restatement, DOMA

Down With DOMA

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DOMA is small in the sense that it consists of only three sentences, making it shorter to include the full text of the law here rather than attempting to explain it.
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| Categories: Articles | Tags: DOMA, IRS, Social Security, QDRO, HCE, retirement plan

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