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Article

Drinker Biddle & Reath LLP | USA | 17 May 2019

IRS Announces Limited Expansion of the Determination Letter Program for Individually Designed Plans

Since the end of the IRS’s cyclical determination letter program for individually designed retirement plans in 2017, plan sponsors have been able to

Article

Drinker Biddle & Reath LLP | USA | 10 Apr 2019

The DOL’s Temporary Enforcement Policy: Potential Traps for the Unwary

The overturning of the DOL's Fiduciary Rule by the Fifth Circuit last year had two impacts: first, the definition of "fiduciary" for investment

Article

Drinker Biddle & Reath LLP | USA | 9 Apr 2019

IRS Reverses Course on Lump Sum Windows for Retirees in Pay Status

Plan sponsors of defined benefit plans frequently entertain options for “de-risking” their plans due to the increasing and accruing pension

Article

Drinker Biddle & Reath LLP | USA | 9 Apr 2019

IRS Updates Operational Compliance List for 2019 Changes

The IRS has updated its Operational Compliance List (OCL) for changes effective in 2019. The list is available on the IRS website. The IRS updates

Article

Drinker Biddle & Reath LLP | USA | 12 Feb 2019

How to Start Smart and Maximize Value from Internal Investigations

The decision to conduct an internal investigation is frequently driven by an unexpected event that imposes risk to a company. A shareholder composes

Article

Drinker Biddle & Reath LLP | USA | 10 Jan 2019

Happy New Year for Tax-Exempt Employers!? IRS Issues Interim Guidance on the New Excise Tax on Executive Compensation

In late December 2017, Congress enacted the Tax Cuts and JOBS Act, cutting corporate tax rates but adding several unwelcome new Internal Revenue Code

Article

Drinker Biddle & Reath LLP | USA | 13 Dec 2018

IRS Issues Proposed Regulations Amending Rules for Hardship Distributions

On November 14, 2018, the IRS published new proposed regulations relating to hardship distributions from 401(k) plans and 403(b) plans. The proposed

Article

Drinker Biddle & Reath LLP | USA | 13 Dec 2018

Qualified Retirement Plan Guidance Updates

Plan sponsors should consider a few items of guidance issued recently by the Internal Revenue Service (IRS) and the Department of Labor (DOL) in

Article

Drinker Biddle & Reath LLP | USA | 13 Sep 2018

Recent IRS Guidance Impacting Defined Contribution Plans

Below, we’ve gathered some recent IRS guidance - both formal and informal - that impacts the design and administration of defined contribution plans

Article

Drinker Biddle & Reath LLP | USA | 10 Sep 2018

The IRS Breaks Its Silence on the 162(m) Grandfathering Rule but Companies May Not Like What the IRS Has to Say

The IRS has issued its much-anticipated initial guidance (Notice 2018-68) relating to the changes made to Internal Revenue Code Section 162(m) by H.R

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