Section Newsletters

Articles From Scott E. Galbreath

Employers should really think about adding Roth 401(k) accounts to plan By Scott E. Galbreath Corporate Law Departments, October 2006 As of January 1, 2006, 401(k) plans can offer participants the option of contributing part of their compensation on an after-tax basis into a Roth 401(k) account.
Recent developments clarify treatment of retirement assets in bankruptcy, but some questions remain By Scott E. Galbreath Corporate Law Departments, June 2005 For years the states and bankruptcy courts have struggled with questions regarding the treatment of retirement assets held in qualified plans or individual retirement accounts ("IRAs") under the bankruptcy laws.

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