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DOL Issues Temporary Enforcement Policy for Small Amount Transfers to State Unclaimed Property Funds

The US Department of Labor recently issued Field Assistance Bulletin (FAB) 2025-01, a temporary enforcement policy regarding the transfer of small retirement plan benefits to state unclaimed property funds. This development...more

Increased Penalties and Faster Enforcement Potential Changes to the DOLs Form 5500 Penalty Program

Recently, we have become aware of what appears to be a new approach in the US Department of Labor’s (DOL’s) Form 5500 Annual Report (Form 5500) penalty program, including increased penalties and faster enforcement actions....more

DOL Reiterates Its Focus on Cybersecurity with Updated Guidance

The US Department of Labor (DOL) issued a press release on September 6, 2024 reminding ERISA plan fiduciaries that it considers cybersecurity to be an area of “great concern” and emphasizing that it continues to investigate...more

Secure Act 2.0: DOL and IRS Issue Coordinated Guidance on PLESAS

The US Department of Labor and Internal Revenue Service have issued coordinated guidance on the pension-linked emergency savings account (PLESA), a new in-plan emergency savings account feature created by the SECURE 2.0 Act...more

DOL ‘Encourages’ Retirement Plan Fiduciaries to Recoup Uncashed Checks from Prior Recordkeepers

The focus of the US Department of Labor (DOL) on missing participants and uncashed checks (discussed in our LawFlash DOL Guidance on Missing Participants Is No Longer Missing) recently began expanding into the area of...more

DOL Begins Its Cybersecurity Audit Initiative – And It’s a Doozy

We repeatedly warned over the past few months, that officials at the highest levels of the DOL were signaling that the DOL would begin an audit initiative focusing on retirement plan cybersecurity practices. ...more

A Deeper Dive into the DOL’s First-of-Its-Kind Cybersecurity Guidance

As noted in our recent blog post, the US Department of Labor (DOL) has repeatedly signaled that it would be turning its focus toward the intersection of cybersecurity practices and ERISA’s fiduciary duties. ...more

The DOL Is Focusing on Cybersecurity; Plan Fiduciaries May Want to Consider Doing the Same

There has been an increasing focus in recent years on the intersection of ERISA’s fiduciary duties and the issues of cybersecurity and data (including participant data) protection. Beyond the potential for pecuniary and...more

DOL Guidance on Missing Participants Is No Longer Missing

The US Department of Labor (DOL) provided three long-awaited pieces of sub-regulatory guidance on January 12 on the issues of missing participants and uncashed checks. This is an area that has been the subject of a focused...more

DOL Issues Interim Final Rule on Lifetime Income Illustrations

The US Department of Labor issued an Interim Final Rule on August 18 to implement “lifetime income illustrations,” which must be provided to defined contribution plan participants pursuant to the Setting Every Community Up...more

DOL Issues Final Rules for New Retirement Plan Electronic Disclosure Safe Harbor

The US Department of Labor (DOL) announced publication of a final rule expanding the electronic disclosure options available for retirement plan communications on May 21. ...more

COVID-19: DOL Issues Deadline Relief and Other Guidance for Retirement Plans

In response to the coronavirus (COVID-19) pandemic, the US Department of Labor’s Employee Benefits Security Administration (DOL) issued EBSA Disaster Relief Notice 2020-01 (EBSA Notice 2020-01) on April 28, providing deadline...more

DOL’s Proposed Notice and Access Electronic Disclosure Safe Harbor: An Analysis

The US Department of Labor recently issued a proposed rule to supplement the Department’s existing electronic disclosure regulations and ease the burden of compliance with many of ERISA’s retirement plan disclosure...more

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