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Employee Benefit Plans: Important Considerations for Year-End and 2025

For calendar-year plans, the 2025 plan year is right around the corner. And even for non-calendar-year plans, January 1, 2025, is a key implementation date for certain plan features. This is the ideal time for plan sponsors...more

A Q&A and More Delay: IRS Begins to Issue Clarifying Guidance on SECURE 2.0 Provisions

In late December 2023, the Internal Revenue Service (IRS) issued Notice 2024-2 (the Notice), providing guidance on key provisions of the SECURE 2.0 Act of 2022 (SECURE 2.0). SECURE 2.0, which was passed in December 2022,...more

SECURE 2.0 Takes Second Bite at Retirement Security

The US Congress recently passed the SECURE 2.0 Act of 2022 (SECURE 2.0). Building on the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 (SECURE 1.0), SECURE 2.0 strives to expand retirement plan...more

[Webinar] SECURE Act and Your Benefit Plans – 7 “Must-Knows” For Benefits Professionals - January 24th, 1:00 pm ET

The SECURE Act, signed into law on December 20, 2019, is the broadest piece of retirement legislation passed in 13 years. It aims to enhance and expand retirement security for more Americans, in part, by encouraging plan...more

Finally SECURE: Opportunities in the 2019 SECURE Act for Plan Sponsors

The SECURE Act—the most significant piece of retirement plan legislation in more than a decade—is now law. Plan sponsors should immediately start considering how changes included in the SECURE Act could impact their...more

Federal District Court Dismisses Pension Actuarial Equivalence Lawsuit

A federal district court recently handed plan sponsors their first victory in a string of actuarial equivalence lawsuits filed against large defined benefit pension plans. Although the decision is a positive development for...more

New IRS Guidance Allows Plan Sponsors to Use Forfeitures for Safe Harbor Contributions, QNECs and QMACs

Earlier this year, the IRS released proposed regulations which permit employers to use forfeitures to fund safe harbor contributions, QNECs and QMACs. ...more

DOL Releases Advance Copies of the 2016 Form 5500

In Depth - On November 1, 2016, the US Department of Labor (DOL) released advance copies of the 2016 Form 5500 and Form 5500-SF annual return/report and their related schedules and instructions. Information copies of the...more

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