Kaley M. Ventura
Seyfarth Shaw LLP
Articles
Hello… Goodbye… Hello Again: New IRS FAQs Discuss Rehires and Bona Fide Retirements In Light of COVID-Related Labor Shortages
USA - November 1 2021 The IRS recently sought to reassure employers that they will not jeopardize their retirement plan’s tax qualified status if they…
Pension and Executive Compensation Provisions in the American Rescue Plan Act
USA - March 11 2021 On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 ("ARPA"), the $1.9 trillion COVID-19 relief bill. ARPA…
DOL Issues Clarification of Outbreak Period - Sort of
USA - February 26 2021 At the 11th hour, on February 26, 2021, the Department of Labor (DOL) issued EBSA Disaster Relief Notice 2021-01 (the “Notice”) to provide guidance…
One-Year Expiration of Outbreak Period: Pandemic Rages On, But It’s (Probably) Time to Pay Your COBRA Premiums
USA - February 19 2021 As you’ll recall, last Spring, the DOL and IRS issued guidelines providing relief from certain deadlines for employee benefit plans…
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…
