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New Guidance Issued on Mandatory and Optional Catch-Up Provisions Under SECURE 2.0

New guidance facilitates the implementation and operation of two important SECURE 2.0 features: mandatory Roth catch-up contribution rules for high-income participants, and the optional "super" catch-up contributions...more

Prudent Plan Governance Essential in Defense Against Fiduciary Breach

Although retirement plan excessive fee cases remain an ongoing concern for plan sponsors, the recent jury trial victory for Yale in Vellali, et. al. v. Yale University, et. al. provides hope for plans with strong, prudent...more

SECURE 2.0: New Year, New Rules For Retirement Plans

SECURE 2.0 became law on December 29, 2022. It has something for all retirement plans, and its provisions should be reviewed by all retirement plan sponsors. It aims to increase retirement savings and expand retirement...more

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