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DOL Issues Guidance Implementing SECURE Act Changes to Defined Benefit Plan Annual Funding Notices

On April 3, 2025, the Department of Labor (DOL) issued Field Assistance Bulletin No. 2025-02 to assist defined benefit pension plan administrators with deciphering the requirements of the SECURE 2.0 Act of 2022 as to annual...more

IRS Announces Cost of Living Adjustments for the 2025 Plan Year

The Internal Revenue Service has announced in its annual update various 2025 employee benefit plan limits and thresholds for employer plan sponsors to begin incorporating into their ongoing benefits administration and...more

IRS Announces New Audit Program for Retirement Plans

On June 3, 2022, the IRS announced it is launching a pilot pre-examination retirement plan compliance program, which generally will be effective immediately (June 2022). This pilot program essentially gives plan sponsors a...more

Updated IRS Correction Principles and Changes to Voluntary Correction Program

The IRS recently issued Revenue Procedure 2021-30 (2021 RP) to provide revised procedures for its Employee Plans Compliance Resolution System (EPCRS) — the system through which plan sponsors can correct errors in the form and...more

COVID-19 And Employee Benefit Plans, Part 2: CARES Act

The new Coronavirus Aid, Relief, and Economic Security Act (CARES Act), signed into law March 27, 2020, offers relief for employers and employees enduring the financial pressures of the coronavirus pandemic. Specific...more

IRS Updates Correction Program for Retirement Plans

The IRS recently issued Revenue Procedure 2019-19 (the 2019 RP) to provide revised procedures for its Employee Plans Compliance Resolution System (EPCRS) – the system through which plan sponsors can correct errors in the form...more

IRS Announces Benefit Plan Limits and Thresholds for 2018

The Internal Revenue Service has announced various 2018 benefit plan limits and thresholds. There are increases from 2017 in some cases, but in other instances, the 2017 amounts will continue to apply....more

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