Examines the full range of employee benefits and executive compensation issues.
Articles: 1-10 of 299
IRS Warns of Compliance Actions Related to ESOPs and High-Income Taxpayers
USA - August 31 2023 The Internal Revenue Service (IRS) recently issued IR-2023-144 (the Notice), warning stakeholders of compliance issues associated with employee stock…
IRS Issues Welcome—and Temporary—Relief from Rothification of Catch-Up Requirements
USA - August 25 2023 To the great relief of many plan sponsors, administrators, recordkeepers, and payroll vendors, the IRS issued highly anticipated relief regarding the…
Recent Updates Regarding the Special Financial Assistance Program
USA - August 11 2023 Recent action taken by the Pension Benefit Guaranty Corporation (PBGC) and the US Department of Labor (DOL) will affect plans that are eligible for…
Window of Opportunity Available for Reducing 2023 PBGC Premiums
USA - August 3 2023 Single-employer defined benefit pension plans that have elected to use the “alternative method” for determining Pension Benefit Guaranty Corporation…
403(b) Plan Sponsors: Expansion of IRS Determination Letter Program Will Bring Form 5300 and 5310 Changes
USA - July 26 2023 The Internal Revenue Service (IRS) expanded its individually designed determination letter program to include 403(b) retirement plans in November…
Reminder: Form W-4P Withholding Certificates on Periodic Pension or Annuity Payments Must Be Valid and Up to Date
USA - July 7 2023 Recipients of periodic or annuity retirement plan distributions provide a Form W-4P to payors of pension or annuity payments for the correct amount…
Transitioning to Post-SECURE 2.0 Pension Overpayment Recovery Practices
USA - June 21 2023 As we have previously discussed, the SECURE Act 2.0 of 2022 (SECURE 2.0) changed the game for plan sponsors when considering whether and how to…
NYSE, Nasdaq Set December 1, 2023 Compliance Date for Dodd-Frank Clawback Listing Standards
USA - June 8 2023 The New York Stock Exchange (NYSE) and Nasdaq, on June 5 and June 6, respectively, amended the proposed listing standards they previously submitted…
New IRS Q&A Regarding EPCRS Expansion Answers Some - But Not All - Questions
USA - June 2 2023 The Internal Revenue Service (IRS) released Notice 2023-43 (Notice) on May 25, which provided guidance regarding the expansion of the IRS’s Employee…
IRA Providers: SECURE Act 2.0 Expands EPCRS to Correct Inadvertent IRA Errors
USA - May 23 2023 The SECURE 2.0 Act of 2022 (SECURE 2.0) made a number of changes in law intended to simplify the administration of retirement plans, including…
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