Editor’s Note: The SECURE Act modified the definition of compensation so that certain stipends provided to graduate students can be counted as compensation for IRA contribution purposes after December ...

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 ...

Explore expropriation which is seizure by the government of private property for public use. Understand its purposes, ...

To help employers properly administer their 401(k) plans, in 2022, Foley & Lardner LLP is authoring a series of monthly “401(k) Compliance Check” newsletters. This article discusses the importance of ...

Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced ...