Assets in these retirement plans totaled $750 billion in 2010 and, if projections hold true, could hit $1 trillion by 2016.

No one with a working knowledge of the statute or the avalanche of regulations promulgated in its wake is at all surprised that the scope of this component exceeded the time budget allotted and advertised by the administration.

The excise tax will raise billions of dollars for the government and is designed to help control health costs.

With an attrition rate of 23 percent, a growing number of employers are finding themselves providing benefits to former employees.