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Labor and Employment Alert: Federal Garnishments of Retirement Benefits

USA - April 26 2019 In 1990, Congress enacted the Federal Debt Collection and Procedures Act. One feature of that law allows a federal court to issue a “writ of...

Elizabeth Howard, Christine M. Poth, Margaret "Peggy" M. Baron, Dawne McKenna Parrish, Jennifer Bibart Dunsizer.

Labor and Employment Alert: Addressing Student Loan Debt in a 401(k) Plan: Recent IRS Private Letter Ruling Provides New Options for Employers

USA - August 28 2018 On August 17, 2018, the Internal Revenue Service (IRS) published Private Letter Ruling 201833012, which directly addressed an employer’s ability to...

Elizabeth Howard, Christine M. Poth, Margaret "Peggy" M. Baron, Dawne McKenna Parrish, Jennifer Bibart Dunsizer.

Bad News for Employers! New IRS Guidance Regarding Expanded 162(m) Rules

USA - August 22 2018 We previously wrote about the changes to 162(m) under the “Tax Cuts and Jobs Act” which significantly expanded the $1,000...

Christine M. Poth, Margaret "Peggy" M. Baron, Jennifer Bibart Dunsizer.

PBGC Missing Participant Program - It’s Not Just For Defined Benefit Plans Anymore

USA - January 25 2018 On December 22, 2017, the PBGC issued final regulations that expand their acceptance of benefits for missing participants. They will now accept...

Elizabeth Howard, Christine M. Poth, Margaret "Peggy" M. Baron, Jennifer Bibart Dunsizer.

Impact of Tax Reform on Employers

USA - January 8 2018 On December 22, 2017, tax reform became official. There were several changes in the final version, including renaming the "Tax Cuts and Jobs Act" to...

Christine M. Poth, Margaret "Peggy" M. Baron, Jennifer Bibart Dunsizer.