USA - June 6 2022
Summary Plan Descriptions (SPDs) are an essential mechanism for employers to use when informing employees and participants of benefits offered under…
Liz J. Deckman, Richard G. Schwartz
USA - July 28 2021
On July 16, 2021, the IRS issued Revenue Procedure 2021-30, updating its Employee Plans Compliance Resolution System (“EPCRS”), which permits…
Christina M. Cerasale
USA - April 22 2021
Retirement plans hold millions (sometimes, hundreds of millions) of dollars in assets, and participants’ personal information is…
Christina M. Cerasale, Kelly Pointer
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
USA - July 8 2020
Seyfarth Synopsis: As discussed in more detail in our prior blog post, the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") provided…
Diane V. Dygert, Alexia M. Noble, Richard G. Schwartz