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Treasury Proposes New Regulations for Retirement Plan "Hardship Distributions"

The U.S. Department of the Treasury has issued new proposed regulations that provide more flexibility for 401(k) and 403(b) plan participants to access their retirement accounts in the event of a financial hardship, as...more

Fifth Circuit Strikes Down DOL Investment Advice Fiduciary Rules

The Fifth Circuit on March 15 vacated U.S. Department of Labor (DOL) regulations that redefined the circumstances in which a person who provides investment advice in connection with a retirement plan or individual retirement...more

IRS Modifies Voluntary Compliance Program Fees for Qualified Retirement Plans

The IRS has announced that it has made substantial modifications to the fee structure applicable to voluntary compliance program (VCP) applications for the correction of compliance defects in tax-qualified retirement plans,...more

Department of Labor Releases Final Investment Advice Fiduciary Rules

The U.S. Department of Labor (DOL) has finalized regulations describing the circumstances in which a person who provides investment advice in connection with a retirement plan or individual retirement arrangement (IRA) acts...more

DOL Issues Proposed Updates for Summaries of Benefits and Coverage

The U.S. Department of Labor (DOL) has issued an updated template Summary of Benefits and Coverage (SBC), Glossary of Coverage and Medical Terms, and related materials. The revised materials remain in proposed form, but have...more

Final Regulations Issued on Safe Harbor Contribution Suspension

The Treasury Department has issued final regulations regarding the ability to suspend employer contributions to "safe harbor" 401(k) and 403(b) plans during a plan year. Employers that maintain safe harbor plans should...more

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...more

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