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Consolidated Appropriations Act Expands Employee Retention Credit

USA - January 7 2021 The Consolidated Appropriations Act, 2021, which became law on December 27, 2020, contains two provisions that extend and expand the employee…

Jonathan Zimmerman, Mary B. Hevener, Steven P. Johnson.

IRS Notice 2020-68 Provides SECURE Act and Miners Act Guidance

USA - October 5 2020 Notice 2020-68 from the Internal Revenue Service provides clarifications for sponsors and administrators of 401(k) plans and other qualified…

Gregory L. Needles.

Defined Contribution Lifetime Income Illustrations Required After September 18, 2021

USA - September 22 2020 The US Department of Labor (DOL) published in the September 18 Federal Register its Interim Final Rule (Rule) to implement “lifetime income…

Matthew H. Hawes, R. Randall Tracht, William J. Marx.

DOL Issues Interim Final Rule on Lifetime Income Illustrations

USA - August 31 2020 The US Department of Labor issued an Interim Final Rule on August 18 to implement “lifetime income illustrations,” which must be provided to defined…

Matthew H. Hawes, R. Randall Tracht, William J. Marx.

Considerations for Obtaining Spousal Consent at a (Remote) Social Distance

USA - April 21 2020 Internal Revenue Service (IRS) regulations require that spousal consent to the waiver of a qualified joint and survivor annuity (QJSA) that is…

R. Randall Tracht.