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Expanded Opportunities: IRS Releases New Determination Letter Program for Individually Designed 403(B) Plans

USA - November 22 2022 The US Internal Revenue Service (IRS) recently issued Revenue Procedure 2022-40 to expand the IRS’s determination letter program to include…

Julia L. Bringhurst, Gregory L. Needles

Post-Death Required Minimum Distribution Relief in 2021 and 2022 Under 10-Year Rule

USA - October 25 2022 In response to confusion regarding the “10-Year Rule” that was added to the required minimum distribution (RMD) rules by the Setting Every Community…

Claire Bouffard, Hengyang Ding

Procrastinators Rejoice Part II: IRS Extends CARES Act Amendment Deadlines for Loan Relief and COVID-19-Related Distributions

USA - October 4 2022 As described in our prior blog post, the US Internal Revenue Service (IRS) recently extended many impending amendment deadlines for legislative…

Lisa H. Barton, Claire Bouffard, Sariyah S. Buchanan, Matthew H. Hawes

Procrastinators Rejoice: IRS Extends Most SECURE Act and CARES Act Amendment Deadlines

USA - August 12 2022 The Internal Revenue Service (IRS) provided a late summer gift to retirement plan sponsors by extending some year-end plan amendment deadlines. In…

Lisa H. Barton, Claire Bouffard, Matthew H. Hawes

US Department of Labor Proposes Extensive Changes to QPAM Exemption

USA - July 29 2022 The US Department of Labor (DOL) published in the July 27, 2022, Federal Register a number of proposed changes to Prohibited Transaction Class…

Robert L. Abramowitz, Rosina Barker, Lisa H. Barton, Craig A. Bitman, Althea R. Day, John G. Ferreira, Elizabeth S. Goldberg, Matthew H. Hawes, Lindsay B. Jackson, Amy Pocino Kelly, Daniel R. Kleinman, Marla J. Kreindler, Christine Lombardo, Randall C. McGeorge, Gregory L. Needles, Michael B. Richman, Helen Rizos, Daniel R. Salemi, Julie K. Stapel, Steven W. Stone, David B. Zelikoff, Jonathan Zimmerman