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Puerto Rico Legislation May Require Changes to Retirement Plans

USA - April 20 2017 In February, Puerto Rico enacted new legislation that will require changes to tax-qualified retirement plans covering Puerto Rico employees...

Jeffrey M. Holdvogt.


IRS Will Now Permit DC Plan Hardship Withdrawal Self-Certification Summaries

USA - April 6 2017 The Internal Revenue Service (the IRS) recently published two memoranda to IRS examinations employees indicating that it is permissible for......


IRS Announces Additional Changes in Determination Letter Program

USA - February 2 2016 The Internal Revenue Service (the IRS) recently issued Notice 2016-03 (the Notice) addressing three topics and expanding on its earlier announcement...

Alan D. Nesburg, PC, Anne Becker.


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...

Anne 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...

Diane M. Morgenthaler, Jeffrey M. Holdvogt.