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More Disaster Relief for Employee Benefit Plans Due to COVID-19

On April 28, 2020, the Employee Benefits Security Administration (“EBSA”) issued three documents related to COVID-19 relief: (i) EBSA Disaster Relief Notice 2020-20 (EBSA Notice 2020-01); (ii) the text of a final rule...more

Update: July 15, 2020 is the Last Day for Making IRA and HSA Contributions

On March 23, 2020 we suggested that April 15, 2020 was the safe date for making contributions to traditional and Roth Individual Retirement Accounts (“IRAs”) and Health Savings Accounts (“HSAs”) to have them count for 2019. ...more

The CARES Act Impacts Qualified Retirement Plans and IRAs: Temporary Relief for Employees, Plan Participants and IRA Owners

Key provisions of the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) enacted on March 27, 2020 that affect retirement plans include the following...more

CARES Act Coronavirus-Related Distributions: What Are They and Are They Mandatory?

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) enacted on March 27, 2020, creates favorable tax treatment for “Coronavirus-Related Distributions” from “eligible retirement plans.”...more

CARES Act Expands Participant Loan Provisions and Waives RMD for 2020 and Waives RMD for 2020

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) enacted on March 27, 2020, in response to the current coronavirus pandemic (the “Pandemic”) contains several provisions that impact the operation of...more

IRS Announces Cost of Living Adjustment (COLA) Limits for 2020 Applicable to Retirement Plans

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2020. Many...more

Best Practices for Municipal Retirement Plans

- Create a Plan Document... - Do not rely solely on special acts, ordinances, or collective bargaining agreements... - Reflect collectively bargained provisions... - Update contemporaneously to reflect changes in...more

IRS Announces Cost of Living Adjustment (COLA) Limits for 2018 Applicable to Retirement Plans

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2018. Many...more

Alert: The Importance of Beneficiary Designations

Who really benefits? You may be surprised! If you participate in a 401(k) or other retirement plan, have one or more IRA accounts, or life insurance policies, you need to designate beneficiaries to receive the benefits...more

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