Everyone in the 401(k) business loves to focus on the dramatic stuff. We talk about lawsuits that shake the industry, shocking excessivefee ...

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 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 ...

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 ...

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 ...

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 ...

— -- USA TODAY's executive compensation report is based on data provided by GMI Ratings and USA TODAY research. It includes data for 150 companies that filed their proxies this year. Definitions ...

“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 ...