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Final and Proposed Regulations for Retirement and Health Plans

Prior to the end of the Biden administration, a number of proposed and final regulations were issued that impact retirement and welfare benefit plans. The final regulations are effective in 2025, and the proposed regulations,...more

Multiemployer Withdrawal Liability Can Extend Beyond the Withdrawing Employer

A recent case from the United States Court of Appeals for the Sixth Circuit, Local No. 499, Board of Trustees of Shopmen's Pension Plan v. Art Iron, Inc., et al., 177 F. 4th 923 (6th Cir. 2024), clarifies a significant legal...more

Preparing Employers for SECURE 2.0 Compliance in 2025

As 2024 draws to a close, plan sponsors should be aware of those provisions of the SECURE Act 2.0 that become effective in 2025. Recall that the SECURE 2.0 Act (SECURE 2.0) was enacted on December 29, 2022, and while some...more

Key Issues Involving Multiemployer Pension Plan Withdrawal Liability

Employers who are considering using union labor should be aware of responsibilities they undertake by signing collective bargaining agreements (CBA). One such responsibility – contributing to a multiemployer pension plan...more

New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation

While primarily focused on individual and business tax cuts and reform, the final Republican tax cut bill includes several provisions expected to impact health care coverage and expenses. First, the bill effectively repeals...more

Victims of Louisiana Storms and Flooding May Access Assets from Qualified Retirement Plans to Alleviate Hardships

The IRS has issued Announcement 2016-30 which provides relief to Louisiana taxpayers to alleviate hardships caused by storms and flooding that began August 11, 2016 (the Louisiana Storms). As a general rule, certain...more

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