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IRS Expands Self-Correction Program, Issues Other Technical Changes in Update to EPCRS

USA - May 6 2019 The Internal Revenue Service (IRS) issued an important update late last month to the Employee Plans Compliance Resolution System (EPCRS) in Revenue...

Jared W. Rogers, Hrishikesh Shah.

PBGC Publishes Final Rule on Missing Participant Program, Joint Agency Roadmap on Due Diligence Regarding Missing Participants Emerges

USA - January 11 2018 On December 22, 2017, the Pension Benefit Guaranty Corporation (PBGC) published a final rule (the PBGC Rule) that expands its program to track and...

Elizabeth S. Goldberg, Amy Pocino Kelly.

IRS Issues “Required Amendments List”

USA - December 19 2016 On December 13, the IRS issued the first “Required Amendments List” for qualified retirement plans since the discontinuance of the five-year remedial...

Summer M. Blackburn.

Fiduciary Rule: DOL Wins a Battle, But...

USA - November 15 2016 The landscape surrounding the US Department of Labor’s (DOL’s) fiduciary rule continues to shift in unpredictable ways. First, the DOL was successful...

Amber N. Roberts.

IRS Withdraws Proposal Targeting QSERPs

USA - April 15 2016 Our March 17 post discussed an IRS proposal that, in many circumstances, would have made it more difficult for employers to offer enhanced executive...

Brian J. Dougherty, Timothy Kennedy.