In order to provide insights into the changing world of employee benefits, the Law Office of Martin Bolt, PLLC provides, from time to time, links to current news and and articles related to employee benefits.  The following items may be of interest:


                     ●    IRS Publishes Final IRC Section 409A Regulations (April 17, 2007)

                     ●    IRS Publishes Final IRC Section 415 Regulations (April 5, 2007)

                     ●    DOL/EBSA Interim Final Rule Relating to Time and Order of Issuance of QDROs (March 7, 2007)

                     ●    IRS Retirement News For Employers (Winter 2007)

                     ●    DOL/EBSA Field Assistance Bulletin 2007-1 -  Statutory Exemption For Investment Advice Under the Pension       

                           Protection Act of 2006 (February 2, 2007)

                     ●    IRS Publication 560 - Retirement Plans for Small Business (For 2006 Returns) 

                     ●    IRS Publication 4324 - Employee Plan Examination Process (flowchart)

                     ●    IRS Publication 4531 - 401(k) Plan Checklist (Does Not Cover All Qualification Requirements)

                     ●    IRS Simplified Employee Pension ("SEP") Plan Checklist (Does Not Cover All Qualification Requirements)


While the firm attempts to provide current information through the links and articles above, because the law is frequently changing, the materials on this website may not reflect the most current legal developments and should not be considered an indication or guarantee of the outcome of any matter. Also, because the application of even the most current legal information will depend on the facts of any given situation, you should not act upon the information contained on this website without seeking professional legal counsel.