Law & Policy
Law and Policy
Health, wealth and global news, views and analysis, written by Mercer legislative, regulatory and policy pros with practical insights for employers and benefit…
The Val Lanes case involved very unusual facts: The employer’s office incurred water damage in a storm, resulting in a loss of documents. Although the employer couldn’t supply a signed plan document to IRS exam agents, the tax court ruled that other evidence indicated the employer had signed the document before the storm. The memo reminds agents that this unusual case should not deter them from pursuing disqualification under more typical circumstances.