Sarah J. Touzalin
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…
Coffee Talk With Benefits Episode 11: Employee Contribution Failures
USA - February 2 2023 The Internal Revenue Code provides significant tax benefits for both employers and employees participating in a 401(k) or 403(b) plan. In exchange…
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, Benjamin F. Spater, Alisha N. Sullivan
Coffee Talk With Benefits Episode 10: Missing Participants
USA - December 7 2022 ‘Missing’ or lost participants often raise a handful of legal and administrative issues for plan sponsors. The lack of definitive guidance has led to…
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…
