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2022 Employee Benefit Plan Limits Announced by IRS

The IRS has released the 2022 cost-of-living adjustments for limits on employee benefits with some adjustments to the 2022 rates including minor increases to the maximum contributions allowed under Code Section 415 for...more

Are You Counting LTPTEs for Your 401(k) Plan?

The Setting Every Community Up for Retirement Enhancement Act of 2019 (the Act) made changes in the qualified plan rules for eligibility and vesting with respect to so-called “long-term part-time” employees (LTPTE). The...more

Tax Provisions of the Coronavirus Aid, Relief, and Economic Security Act

Following nearly a week of intense negotiations, the Senate passed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act” or the “Act”) on March 25, and the House passed the Act and the President signed the...more

SECURE Act Highlights for Employers

At the end of December, 2019, the “Setting Every Community Up for Retirement Enhancement Act of 2019” or “SECURE Act” was enacted, making wide-sweeping changes to the employee benefits world. ...more

2020 Employee Benefit Plan Limits

The IRS has released the 2020 cost-of-living adjustments for limits on employee benefits with some adjustments to the 2020 rates including minor increases to the maximum elective deferrals, the maximum benefits allowed under...more

Year-End Preparation and Hardship Withdrawals

With Thanksgiving on the horizon, now is the time to check on end of year changes for compliance for your 401(k), 403(b) and other defined contribution pension plans. ...more

2019 Employee Benefit Plan Limits Announced by IRS

The IRS has released the following 2019 adjustments for limits on employee benefits. For the first time since 2015, the highly compensated employee (HCE) limit has increased to $125,000. ...more

Matching Student Loan Repayments in a 401(k) Plan – A New Possibility

In a recent Private Letter Ruling (PLR 201833012), the IRS confirmed that an employer could make nonelective contributions to a 401(k) plan intended to “match” the participant’s student loan repayments....more

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