There is currently a disparity in the permitted investment options available under different retirement plans, putting participants of Section 403(b) plans at a disadvantage when compared with ...

Internal Revenue Code ("Code") Section 457(b) plans are only available to a select group of employers – state and local governments and entities that are exempt from tax pursuant to Code Section 501.

Every publicly held corporation should confirm that none of its plans that are subject to Section 409A fall into any of these traps. Section 162(m) denies a deduction to a publicly held corporation ...