Bottom Line: The Internal Revenue Service (IRS) issued new guidance about the new in-service distribution opportunity for qualified birth and adoption distributions (QBADs) for tax-qualified retirement plans, which became an...more
Bottom Line: The Department of Labor (DOL) has released new guidance for retirement plans to meet their ERISA disclosure obligations:
an additional safe harbor for electronic disclosure of retirement plan ERISA-required...more
On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code Section 162(m) (“Section 162(m)”) by the Tax Cuts and Jobs Act of 2017 (the...more