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CARES Act: IRS Q&As Address Retirement Plan Distribution and Loan Issues

In what is likely the first of several CARES Act–related pieces of retirement plan guidance, the Internal Revenue Service recently posted a set of Q&As addressing certain issues and questions related to distributions and...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

Approving QDROs During Court and Government Office Closures

Due to widespread court closures as a result of the coronavirus (COVID-19) pandemic, it may be difficult for participants or their attorneys to obtain a certified copy of a domestic relations order that many retirement plans...more

Enforcing the $100,000 Coronavirus Related Distribution Limit on Multiple Plans in the Same Controlled Group

The $100,000 limit on coronavirus-related distributions (CVRD) under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) is both an individual limit and a plan limit....more

CARES Act Brings Compensation, Benefits, and Payroll Tax Changes

With broad bipartisan support, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act or Act), signed into law by the president on March 27, provides a $2 trillion economic stimulus and contains numerous and...more

Retirement Plan Cybersecurity: Don't Assume Outsourced Administration Is Duty Free

For years, there has been a persistent trend toward outsourcing retirement plan recordkeeping and other administrative responsibilities. Although historically more prevalent for defined contribution plans, this outsourcing...more

Closed Defined Benefit Plans: IRS Again Extends Nondiscrimination Testing Relief Through 2020 and Expands Relief to BRF Testing

Closed defined benefit plans—i.e., defined benefit plans that are frozen to new participants but that allow existing “grandfathered” participants to continue to accrue benefits—are nearly certain to face challenges in passing...more

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