Benjamin F. Spater
Seyfarth Shaw LLP
Articles
Coffee Talk With Benefits Episode 12: Edification on ‘Rothification’ under SECURE 2.0
USA - March 10 2023 Signed into law in the waning days of 2022, the SECURE 2.0 Act contains over 90 provisions impacting qualified retirement plans. Several of these…
SECURE Act 2.0: Hold My Beer
USA - January 11 2023 The SECURE Act, passed just before the onset of the COVID-19 pandemic at the end of 2019 (“SECURE 1.0”), significantly altered the retirement plan…
Christina M. Cerasale, Andrew R. Overway, Richard G. Schwartz, Irine Sorser, Alisha N. Sullivan, Sarah J. Touzalin
Coffee Talk With Benefits Episode 6: Cybersecurity Practices for Employee Benefit Plans
USA - August 3 2022 Cybersecurity has become an integral concern for employers and employee benefit plans alike. With an increase in DOL cybersecurity audits, plan…
Novel Retirement Plan Correction Opportunity Offered by the IRS
USA - July 18 2022 On June 3, 2022, the IRS announced the launch of a “pre-examination” compliance program. Under the new program, the IRS sends letters to…
Missing Participant Guidance Trifecta
USA - February 2 2021 On January 12, 2021, the Department of Labor (DOL) issued a 3-part set of missing participant guidance for employer-sponsored retirement plans…
