TRA MAKES NEWS HAPPEN

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  CASE OF THE WEEK – Nonresident Aliens (NRAs)

  June 13, 2025 - Including NRAs with U.S. source compensation in a U.S. retirement plan is necessary, despite an NRA exclusion. Statutory exclusions allow excluding certain employees without affecting nondiscrimination testing. However, plans must cover NRAs with U.S. source income to avoid disqualification. Continue
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  CASE OF THE WEEK – What Constitutes a Termination of Employment?

  June 6, 2025 - Discover key insights from the Mauer v. Pension Committee of the NBA Referees case on what constitutes a termination of employment. Learn how courts determine eligibility for plan distributions when an employment relationship is severed, regardless of ongoing litigation or potential reinstatement. Continue