Category: FS Bulletins

Post-DOMA: The Impact of Same-Sex Marriages on Retirement Plans

In United States v. Windsor, the U.S. Supreme Court set aside as unconstitutional the section of the Defense of Marriage Act (DOMA) that defined marriage as between one man and one woman. As a result, same-sex couples who are lawfully married under the laws of one of the 50 states, the District of Columbia, a U.S. territory or […]

Deposit Deadline: Employer Contributions

“When is the deadline for depositing employee salary deferrals into the plan?” is a question we often hear that has a simple answer. However, the company contributions, such as matching and profit sharing contributions, is a more complex answer. There are different rules depending on the purpose of the deadline. One set of regulations may specify one deadline for […]