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, Benjamin F. Spater, Alisha N. Sullivan, Sarah J. Touzalin
USA - November 7 2022
In December 2019, The Setting Every Community Up for Retirement Enhancement Act (SECURE Act) was enacted and signed into law. The Act was the most…
Richard G. Schwartz, Sarah J. Touzalin
USA - August 17 2021
On July 26, 2021, the U.S. Internal Revenue Service (“IRS”) issued Notice 2021-46, providing additional guidance on the Consolidated Omnibus Budget…
Kelly Pointer
USA - February 8 2021
Seyfarth Synopsis: Electronic signatures may be the wave of the future for the IRS, and are more necessary now as a result of the remote work…
Christina M. Cerasale
USA - January 5 2021
The IRS has extended the remote notarization relief that gives plans and participants greater flexibility for participant elections…
Liz J. Deckman