Last week marked the close of a major legal dispute under Maine law regarding the applicability of retroactive laws to development projects already under construction. The issue in the case was one of ...

Vesting is an important concept in the world of employer retirement plans. For most people, they’ll encounter the term vesting when they’re dealing with their employer-sponsored retirement plans such ...

Sometimes, I read a court’s opinion and put it aside because it is thought provoking beyond its facts and outcome. The case of United States Cold Storage, Inc. v. Town of Warsaw, __ N.C. App. ___, 784 ...

Any money that you put into your 401(k) is yours. But when it comes to employer match contributions, things work a little differently. To own any portion of your employer's contributions, you'll need ...

When structuring an employee stock option or retirement plan, a small business owner must decide how the plan's vesting system will operate. Vesting rules determine how employees gain property rights ...