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Doctrine Of Frustration

Frustration is a helplessness arising from impossibility. The doctrine of frustration therefore discharges parties from their obligation to perform a contract when a contract is hit by an event. ....

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Majority of Plan Sponsors Considering Buyouts of Retiree Life, Medical Obligations

Majority of Plan Sponsors Considering Buyouts of Retiree Life, Medical Obligations
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Clarification On Extension Of Amendment Deadlines For CARES Act Provisions - Retirement, Superannuation & Pensions

This clarification is welcome for many plan administrators and sponsors as it eliminates confusion from some amendments being deferred but others being due this year. ....

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Clarification on Extension of Amendment Deadlines for CARES Act Provisions | Proskauer - Employee Benefits & Executive Compensation Blog

On September 26, 2022, the IRS released IRS Notice 2022-45, which corrected a potential oversight in IRS Notice 2022-33, discussed in detail here. Notice 2022-33 had extended the. ....

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IRS Delays Additional Amendment Deadlines for Major Retirement Legislation | Miller Canfield

The IRS has extended additional deadlines for required retirement plan amendments, similar to the extensions we discussed last month found here. Notice 2022-45 extends the deadline for. ....

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