Failure to comply with the deadlines may result in penalties and excise taxes. This Practice Update highlights recent benefit updates and some of the common year-end tasks and deadlines that may apply to employers and plan sponsors of calendar year plans.
http://www.jdsupra.com/post/documentViewer.aspx?fid=a4b71449-f3c7-4686-9257-a2810a7f9676
http://www.jdsupra.com/post/documentViewer.aspx?fid=a4b71449-f3c7-4686-9257-a2810a7f9676
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