A plan’s definition of “compensation” tends to be one of the trickier aspects of 401(k) administration. Having been asked multiple times in the past 12-months whether deferrals to a nonqualified ...

The complaint stems from defendants’ alleged refusal to pay post-termination benefits to the plaintiff—and a sizable similarly situated class of would-be beneficiaries—pursuant to terms and ...

Contributions to your 401(k) plan are calculated as a percentage of an employee’s compensation. Seems simple, right? Not so fast. The definition of “compensation” can actually be quite tricky to apply ...

Compensation applies in at least three different ways under the IRC when addressing nondiscrimination requirements for qualified plans. First, when plans are tested for prohibited discrimination in ...

The webinar, “Properly Defining Retirement Plan Compensation,” will include discussions about Internal Revenue Code Sections 414(s) and 415 compensation, which definition may be used for each plan ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Share-based compensation gives a company's employees equity ownership rights. The objective of share compensation is to align the interests of employees, management and shareholders. The reasoning is ...

CompPharma (www.comppharma.com), a consortium of workers' compensation pharmacy benefit managers (PBMs), has compiled a directory of terms and definitions describing various aspects of the workers' ...

“Fee-only” compensation — for over a decade an effective rallying cry for the RIA movement — is now more strictly defined under the CFP Board’s revised rules, whose enforcement period began this month ...