The Internal Revenue Code sets forth various dollar limitations on benefits, contributions, compensation under employee benefit plans.

When businesses think of data security, they often think first and foremost of protecting the valuable, often intangible assets that make up the essence of the business from theft and release by malevolent outsiders. 

Many companies offer an employee retirement plan (such as a 401(k) or a SIMPLE IRA plan). These employer-sponsored plans are governed by the federal Employee Retirement Income Security Act (ERISA). The Department of Labor has taken an increasing interest in ERISA retirement plans – focusing on the suitability of the investments offered and the costs to participants.