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IRS Updates Correction Program for Retirement Plans- April 23, 2019

USA - April 23 2019 The IRS recently issued Revenue Procedure 2019-19 (the 2019 RP) to provide revised procedures for its Employee Plans Compliance Resolution System…

Alexia L. Faraguna.

Multi-employer Plan Withdrawal Liability — Lessons From The E Company Case

USA - March 26 2019 In Trustees of the Suburban Teamsters of Northern Illinois Pension Fund v. The E Company, the 7th U.S. Circuit Court of Appeals on Jan. 29, 2019…

IRS Proposes Changes to Hardship Distribution Regulations

USA - November 26 2018 Earlier this month, the IRS proposed changes to existing rules governing distributions from 401(k) and 403(b) plans on account of certain financial…

Carolyn M. Trenda, Robyn S. T. Carlson.

Purchasing Assets of Employers in MEPs: Withdrawal Liability as a Successor

USA - July 2 2018 Multiemployer pension plans (MEPs) have a deceptive simplicity for many employers: Contributions are paid to the MEP for hours worked in accordance…

9th Circuit: Employers Are Not ERISA Fiduciaries For Unpaid Multi-Employer Plan Contributions

USA - April 2 2018 The 9th U.S. Circuit Court of Appeals recently affirmed the dismissal of an action brought by several multi-employer funds against owners and officers…