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Avoid the IRS’s Nuclear Option - Sign that Plan Document!

USA - February 14 2020 Seyfarth Synopsis: In a recent Chief Counsel Memorandum (“CCM”), the IRS stated that on audit, agents should pursue plan disqualification for a...

Déjà vu: Puerto Rico Plan Limits for 2020 Largely Track U.S. Plan Limits

USA, Puerto Rico - January 21 2020 Seyfarth Synopsis: The Puerto Rico Department of the Treasury (“PR Treasury”) recently announced the limits that apply to Puerto Rico qualified...

Sarah J. Touzalin.

President Trump Signs SECURE Act into Law

USA - January 3 2020 As part of the year-end government funding legislation, on December 20th, President Trump signed into law the Setting Every Community Up For...

Chelsea K. McCue, Alexia M. Noble.

The Required Minimum Distribution Date for Retirement Benefits & the Cuban Missile Crisis

USA - December 30 2019 Seyfarth Synopsis: The recently enacted SECURE Act defers the latest commencement of payment of our retirement benefits from age 70 to age 72. Why...

The Setting Every Community Up for Retirement Enhancement (SECURE) ActNow Say That 10 Times Fast!

USA - December 24 2019 The SECURE Actjust signed into law late last weekincludes probably the most comprehensive revisions to the law governing employer-sponsored...

Nicholas J. Waddles.