IRS Re-Opens the Door to Retiree Lump Sum Windows -
The IRS recently issued Notice 2019-18, reversing its prior position set forth in Notice 2015-49 that offering retirees in pay status the opportunity to elect a “cash...more
PBGC v. Findlay Industries, Inc.: Sixth Circuit Expands Controlled Group and Successor Liability -
In Pension Benefit Guaranty Corporation v. Findlay Industries, Inc. et al., the Sixth Circuit ruled that a family trust which...more
401(k) Plan Hardship Rules: Recent Changes to Loosen Requirements May Require Plan Amendments -
The Tax Cuts and Jobs Act (the “Tax Act”) and the Bipartisan Budget Act of 2018 (the “Budget Act”) made several changes which...more