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Securing Retirement: Additional SECURE Act and Miners Act Guidance for Retirement Plans

USA - December 3 2020 The Internal Revenue Service (IRS) recently issued practical and helpful guidance in a question-and-answer format for tax-qualified retirement plans…

Diane M. Morgenthaler.

IRS Announces 2021 Employee Benefit Plan Limits

USA - October 26 2020 The Internal Revenue Service (IRS) recently announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored…

Jacob Mattinson, Brian J. Tiemann, Judith Wethall.

Updated PBGC Guidance for Defined Benefit Plans

USA - July 21 2020 Section 4043 of the Employee Retirement Income Security Act of 1974 (ERISA) requires that the PBGC be notified of certain “rep…

Joshua N. Lerner.

Finally SECURE: Opportunities in the 2019 SECURE Act for Plan Sponsors

USA - January 8 2020 On December 19, 2019, Congress passed the Further Consolidated Appropriations Act of 2020 (the Act), which the President signed into law shortly…

Sarah L. Engle, Lisa K. Loesel, Judith Wethall.

Smarter and Not Harder: The New IRS Hardship Distribution Regulations

USA - November 13 2019 401(k) and 403(b) retirement plans may allow participants to take hardship distributions to satisfy an immediate and heavy financial need…