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IRS Provides Welcome Guidance on Mid-Year Amendments to Safe Harbor 401(k) Plans

USA - February 10 2016 The IRS recently issued Notice 2016-16 (the “Notice”), which permits most mid-year amendments to safe harbor 401(k) plans. This is welcome news to…

IRS Notice 2016-03 Modifies the IRS Determination Letter Program

USA - January 25 2016 The IRS recently issued Notice 2016-03 (the “Notice”), addressing several items with respect to changes made to the IRS’s determination letter…

IRS Reduces Voluntary Compliance Program Filing Fees for Most Plans

USA - January 22 2016 The IRS recently published its annual update on user fees, Revenue Procedure 2016-8, which now includes fees for Voluntary Compliance Program ("VCP")…

IRS moves to prohibit lump sum windows for retirees

USA - July 15 2015 The IRS issued Notice 2015-49 (the "Notice") on July 9, 2015, effectively ending the ability of sponsors of qualified defined benefit pension plans…

Warren E. Fusfeld.

Federal agencies issue final regulations expanding definition of excepted benefits to cover certain types of limited wraparound coverage

USA - March 19 2015 On March 16, 2015, the U.S. Departments of Labor, Health and Human Services, and Treasury finalized regulations that would treat certain limited…