As a plan sponsor, it is important to understand your organization’s ownership structure to ensure compliance with the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC). Neglecting a controlled group or affiliated service group member...
Internal Revenue Code
Penalty Free Early Withdrawals for Qualified Public Safety Employees
The Defending Public Safety Employees' Retirement Act of 2015 revised the Internal Revenue Code of 1986 to re-define the description of “qualified public safety employees” to include Federal law enforcement officers, Federal firefighters, customs and border protection...