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When It Comes to Vesting, IRS Says Once a Long-Term, Part-Time Employee, Always a Long-Term, Part-Time Employee

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

This Is Not a Test! IRS Confirms Long-Term, Part-Time Employees Excludible From Certain Nondiscrimination Testing

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

New Rules Make Tracking Long-Term, Part-Time Employee Service a Full-Time Job

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

IRS Confirms Same Hours-Counting Rules Still Add Up for Long-Term, Part-Time Employees

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Following the...more

A Long-Term, Part-Time Employee or Not a Long-Term, Part-Time Employee, That Is the Question

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

A Long-Term, Part-Time Employee or a Former Long-Term, Part-Time Employee, That Is the Question

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

IRS Says Keep Those Class Exclusions Classy Under Long-Term, Part-Time Employee Rules

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the...more

IRS Guidance Leaves Little Time for Long-Term, Part-Time Employee Changes

Together, the SECURE Act and the SECURE 2.0 Act feature numerous changes to retirement plan rules that aim to help employees achieve retirement security by ensuring that more workers have access to retirement plans, can save...more

There’s a Party Going on Right Here! Roth Catch-Up Change Delayed Two Extra Years!

Yahoo! Let’s celebrate—the IRS gave us more time! On August 25, 2023, the Internal Revenue Service announced an administrative transition period that effectively delays the deadline for adding Roth catch-up contributions...more

Finally SECURE: Opportunities in the 2019 SECURE Act for Plan Sponsors

The SECURE Act—the most significant piece of retirement plan legislation in more than a decade—is now law. Plan sponsors should immediately start considering how changes included in the SECURE Act could impact their...more

Bipartisan Bill Paves the Way for Significant Retirement Plan Reforms

The House recently passed the most significant piece of proposed retirement plan legislation in more than a decade: the SECURE Act. Although the Senate must also approve the bill before it becomes law, its proposed changes...more

[Webinar] Fridays With Benefits Webinar Series - Quick & Easy Recipes For Fixing 401(K) Plans - May 17th, 12pm CT

This month, Allison Wilkerson, Brian Tiemann and Sarah Engle join host Judith Wethall to talk through the value of conducting a proactive self-audit of 401(k) plans. They will provide best practices designed to reduce the...more

New Proposed Regulations Provide Helpful Guidance on Hardship Distribution Changes

The IRS recently issued proposed amendments to regulations concerning 401(k) plan hardship distributions. The proposed regulations address changes to hardship distribution rules from the Bipartisan Budget Act of 2018 and...more

Groundbreaking IRS Ruling Helps Clear the Way for New 401(k) Plan Student Loan Benefits

On Friday, August 17, 2018, the IRS released a private letter ruling (PLR) which will help clear the way for employers to provide a new type of student loan repayment benefit as part of their 401(k) plans. By issuing the PLR,...more

IRS Private Letter Ruling Will Help Clear the Way for 401(k) Plan Student Loan Benefits

On August 17, 2018, the IRS released a private letter ruling which will help clear the way for employers to provide a new type of student loan repayment benefit as part of their 401(k) plans. This ruling is important because...more

8/20/2018  /  401k , IRS , Student Loans

Tax Reform Results in Only Minor Changes for Retirement Plans

The Tax Cuts and Jobs Act made significant changes to the tax code and will have a significant impact on businesses and individual taxpayers. However, although initial proposals included potentially significant changes to...more

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