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A Return to Form: Department of Labor Walks Back Crypto Warning for 401(k) Plans

In Compliance Assistance Release 2025-01 (the “Release”), the Department of Labor (the “Department”) rescinded its prior guidance that cautioned fiduciaries against offering cryptocurrency investments in their retirement...more

2022 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Retirement Plans

As 2022 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more

To the Moon After All? DOL Targets Cryptocurrency in Retirement Plans

In Compliance Assistance Release No. 2022-01 (the “Release”), the Department of Labor (the “Department”) signaled its intention to scrutinize inclusion of cryptocurrency assets and crypto-derivative products as investments in...more

Taxation of Virtual Currency Transactions

With the use of virtual currency on the rise, questions emerge as to how virtual currency transactions are taxed. The IRS has issued guidance regarding the tax consequences of such transactions, answering some questions but...more

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