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2017 Tax Law Change Provides Relief to Workers with 401(K) Plan Loans Who Lose Their Jobs

Increasingly, 401(k) plans have become the primary retirement savings vehicle for workers in U.S. private industry, and according to the Investment Company Institute, at the end of 2015, 87 percent of 401(k) plan participants...more

IRS Announces Year 2019 Retirement Plan Limits

The Internal Revenue Service (“IRS”) announced on November 1, 2018, the following dollar limits applicable to tax-qualified plans for 2019: - The limit on the maximum amount of elective contributions that a person may make...more

Competitive Hiring Tool—Paying Off Employees’ Student Loans—Gains Traction

According to the Pew Research Center, as of June 2017, the total amount of U.S. student debt was $1.3 trillion; and 53 percent of all Americans under the age of 30 with a bachelor’s degree or higher had an outstanding student...more

The IRS Says Never Mind to the Retroactive Reduction in the 2018 Limit for Contributions to a Health Savings Account

In the March 7, 2018 edition of the blog, we reported that as a result of a change in the 2017 tax legislation relating to the calculation of the cost of living adjustment to the annual dollar limit on contributions to a...more

New Department of Labor Disability Claim Procedure: A Trap for the Unwary

On April 1, 2018, a new Department of Labor regulation that modifies the procedures ERISA-governed plans must use to evaluate disability claims took effect....more

Not So Fast . . . The IRS Retroactively Reduces the 2018 Family Health Savings Account Contribution Limit

Buried in the December 2017 tax legislation is a provision that changes the method that the Internal Revenue Service (“IRS”) uses to determine cost of living adjustments to annual dollar limits applicable to health plans and...more

IRS Announces Year 2018 Retirement Plan Limits

The Internal Revenue Service (“IRS”) announced today, October 19, 2017, the following dollar limits applicable to tax-qualified plans for 2018: - The limit on the maximum amount of elective contributions that a person may...more

IRS Announces Year 2017 Retirement Plan Limits

On October 27, 2016, the Internal Revenue Service (“IRS”) announced the following dollar limits applicable to tax-qualified plans for 2017: - The limit on the maximum amount of elective contributions that a person may...more

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