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Results 1 to 5 of 14

Recent IRS guidance prohibits lump-sum windows for pension retirees, updates pension mortality tables for 2016

USA - September 2 2015 The Internal Revenue Service (IRS) recently issued two significant notices for employers that sponsor defined benefit pension plans, particularly…

Co-authors: Anne S. Becker, Jeffrey M. Holdvogt.

DOL provides greater flexibility for distribution of annual participant fee disclosure effective immediately

USA - April 21 2015 The U.S. Department of Labor (DOL) recently issued guidance providing defined contribution plan administrators with additional flexibility on the…

Co-authors: Diane M. Morgenthaler, Jeffrey M. Holdvogt.

New IRS rules on direct rollovers of taxable and non-taxable amounts require changes to defined contribution plan administration by January 1, 2015

USA - November 13 2014 The Internal Revenue Service (IRS) recently released guidance allowing participants to allocate the taxable and non-taxable portions of a single…

Co-authors: Diane M. Morgenthaler, Joseph K. Urwitz, Nancy S. Gerrie.

New money market fund rules require review by retirement plan sponsors

USA - September 10 2014 The U.S. Securities and Exchange Commission (SEC) recently amended the rules governing money market funds in an effort to increase the stability and…

Co-authors: Stephen Pavlick, PC, Karen A. Simonsen.

Additional Affordable Care Act guidance clarifies exchange notices and 90-day waiting period

USA - September 26 2013 Recent guidance clarifies the exchange notice requirement and the 90-day waiting period limitation under the Affordable Care Act. The U.S…

Co-authors: Amy M. Gordon, Susan M. Nash.

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