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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, Benjamin F. Spater, Alisha N. Sullivan, Sarah J. Touzalin

Coffee Talk With Benefits Episode 9: Open Questions Under the SECURE Act

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

Never Fear: More COBRA Subsidy Guidance Is Here

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

How to Sign Your Life Away… Electronically

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

You May Even Get a Vaccine Before Needing to go to the Notary; the IRS Has Extended Remote Witnessing of Participant Elections

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