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401k › Compliance › Employee Contributions

Foley & Lardner LLP

Mandatory Roth Catch-up: More than Meets the Eye

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In January, the Department of the Treasury (“Treasury”) and Internal Revenue Service (IRS) issued proposed regulations on the catch-up contribution provisions under the SECURE 2.0 Act of 2022 (“SECURE 2.0”). While the...more

Foley & Lardner LLP

Diving into SECURE 2.0: Incremental Enhancements to Encourage Defined Contribution Annuity Distribution Options

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The SECURE 2.0 Act of 2022 (SECURE 2.0) significantly changes the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of articles that take a “deep dive” into key...more

Kohrman Jackson & Krantz LLP

Treasury Provides Temporary Relief from 401(k) Catch-up Contributions Rollback - Update

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The Secure 2.0 Act (Secure 2.0), a sweeping retirement bill included in Division T of the Consolidated Appropriations Act of 2023, was a major bipartisan accomplishment of the 117th Congress. The bill included 82 provisions...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Annual Notice of Discretionary Match in ‘Pre-Approved’ 401(k) Plans May Be Required Soon!

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Employers that provide 401(k) plans on documents that have been “pre-approved” by the Internal Revenue Service (IRS) beware: there is yet another annual notice requirement that may need to be added to your compliance list!...more

Foley & Lardner LLP

401(k) Compliance Check #9: Too Much of a Good Thing – 401(k) Plan Excess Deferrals

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To help employers properly administer their 401(k) plans, in 2022, Foley & Lardner LLP is authoring a series of monthly “401(k) Compliance Check” newsletters. This article discusses the IRS limits on 401(k) plan contributions...more

Foley & Lardner LLP

401(k) Compliance Check #2: Avoid Trouble By Depositing Employee Contributions on Time!

Foley & Lardner LLP on

In last month’s 401(k) Compliance Check, we discussed the importance of ensuring your 401(k) plan’s designated decision-makers are actually authorized to make plan decisions. In this month’s Compliance Check, we look at...more

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