This issue’s topics include:
- Navigating ERISA’s comprehensive plan document disclosure rules
- IRS checklist offers a convenient compliance self-checkup
- Who are functional fiduciaries? Appeals court holds service provider not a plan fiduciary
- 2014 vs. 2015 retirement plan limits
As always, we hope you enjoy this edition of our newsletter and we look forward to receiving your feedback. Should you have any questions regarding the information contained in the attached materials or our service offerings, please feel free to contact me directly.