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IRS Announces 2024 Retirement Plan Dollar Limits and Thresholds

On November 1, 2023, the IRS issued Notice 2023-75 and an accompanying news release, announcing retirement plan dollar limits and thresholds for 2024. Selected dollar limits and thresholds are summarized here, with references...more

Enhancing Retirement Readiness Using Employer Matching Contributions on Qualified Student Loan Payments

Many employees who have had to resume repaying their federal student loans this month may find it harder to continue contributing to their employers’ retirement plans. For some employees, there simply is no room in the family...more

Employers’ Educational Assistance Programs Can Help Pay Employees’ Student Loans Until December 31, 2025

The IRS recently issued a “Tax Tip” reminding that employers that offer IRC Section 127 educational assistance programs can use those programs until December 31, 2025, to pay principal or interest on any “qualified education...more

SECURE 2.0 Act of 2022 - What it Means for 403(b) Plans

The SECURE 2.0 Act of 2022 (“SECURE 2.0”), enacted on December 29, 2022, as Division T of the Consolidated Appropriations Act, 2023 (Public Law No. 117-328), builds upon many changes made earlier by the Setting Every...more

IRS Releases Information Letters on Substantiation Rules for Health FSA Debit Cards

The IRS recently released two Information Letters addressing the substantiation rules that apply to health flexible spending account (FSA) debit cards. (As an aside, IRS Information Letters call attention to a...more

The March 31, 2020 Deadline to Amend 403(b) Plan Documents Looms Large, and Other Remedial Plan Amendment Deadlines Will Follow

The March 31, 2020 deadline to correct form defects in individually-designed 403(b) plan documents seemed a tiny speck on the distant horizon when the IRS announced it in early 2017. But now, March 31, 2020 looms large and...more

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