Tax reform made few changes that directly impact qualified retirement plans; however, it made some changes that may indirectly impact qualified retirement plans. We previously blogged on the indirect ...
One of the most common errors in 401(k) plan administration continues to be a mismatch between a plan’s definition of compensation and the actual compensation taken into account for plan purposes ...
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 ...