To quote Ted 'Theodore' Logan “Strange things are afoot at the Circle K.” While the Tax Cuts & Jobs Act (TCJA) signed into law this past December did not make wholesale changes to employee benefit plans and plan audits, it did leave plenty to discuss as well as create a fair number of as-of-yet unanswered questions. Couple that with still-uncertain regulatory changes, new benefits court cases, and a substantially revised Form 5500 for the 2017 plan year, it is enough to leave anyone feeling a bit like Ox, that “Everything is different, but the same. Things are more moderner than before. Bigger . . . and yet smaller.” We will try to make some sense of these topics.
April 26, 2018
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