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Adding Enhanced Catch-Up Provisions to Your Retirement Plan

Since 2002, employers have been able to make catch-up salary deferrals to their employees in their 401(k), 403(b), and governmental 457(b) plans beginning in the calendar year in which they turn 50 (the “Age 50 Catch-up”)....more

It’s Not Spam: Why Your Retirement Plan Vendor May Be Trying to Get Your Attention (and Why You Should Respond)

The Secure 2.0 Act of 2022 authorizes numerous new provisions that employers can choose to include or exclude in the retirement plans they sponsor. Recently, retirement plan vendors (vendors) have been sending communications...more

Extended Time to Amend Tax Qualified Retirement Plans for SECURE 2.0 Act and other Legislation

On December 20, 2023, the Internal Revenue Service (IRS) issued Notice 2024-2 to “provide guidance on discreet issues” concerning the implementation of specific provisions of the SECURE 2.0 Act of 2022 (SECURE 2.0)....more

MyCTSavings: August 31, 2023, Deadline for Connecticut Employers Should You Be Concerned?

August 31, 2023 is the deadline to register your business for the state-sponsored employee retirement savings program MyCTSavings. If you currently sponsor a retirement plan that complies with the requirements of...more

The State of Connecticut Wants Information About Your Retirement Plans by September 1, 2023

In a June 7, 2023 press release, State of Connecticut Comptroller Sean Scanlon applauded the passage of House Bill No. 6930, which aspires to develop best practices for governance structures of municipal retirement plans....more

Secure Act 2.0 Changes to Required Minimum Distributions

The SECURE 2.0 Act of 2022 (SECURE 2.0), enacted on December 29, 2022 as part of the Consolidated Appropriations Act of 2023, will impact retirement plan operations for years to come. Some provisions were effective as of the...more

IRS Extends Amendment Period for SECURE and CARES Act Amendments to Retirement Plan and Individual Retirement Arrangements

IRS Notice 2022-33, released August 3, 2022, extends deadlines for amending a retirement plan or individual retirement arrangement (IRA) to reflect certain provisions of the legislation generally referred to as the  SECURE...more

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