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Benefit Plan Sponsors › Internal Revenue Code (IRC) › Proposed Regulation

Miller Canfield

IRS Issues Proposed Regulations on Secure 2.0 Catch-Up Provisions

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The IRS issued Proposed Regulations last month which provide helpful clarity for employers on how to implement and comply with two new SECURE 2.0 provisions relating to catch-up contributions....more

Bricker Graydon LLP

Act 3: To Roth or Not to Roth - That Is No Longer the Question for Some Catch-Up Eligible Individuals

Bricker Graydon LLP on

The IRS this past Friday issued proposed regulations regarding mandatory Roth catch-up contributions. SECURE 2.0 amended the catch-up contribution provisions of the Code....more

Faegre Drinker Biddle & Reath LLP

IRS Proposed Regulations for Plan Forfeitures

Faegre Drinker Biddle & Reath LLP on

Today, employees are more likely than ever to seek new employment opportunities and change jobs. These employees may leave a company before becoming fully vested in their qualified retirement plan benefits – which may result...more

Davis Wright Tremaine LLP

New IRS Guidance on Long-Term, Part-Time Employee Retirement Plan Participation

Davis Wright Tremaine LLP on

New proposed regulations clarify how employers should implement retirement plan eligibility rules for long-term, part-time ("LTPT") employees. While some questions remain, the proposed regulations provide a number of welcome...more

Miller Canfield

Proposed Hardship Distribution Regulations Mean Changes for 401(k) and 403(b) Plan Sponsors

Miller Canfield on

Employer-sponsors of certain retirement plans have work to do prior to the end of 2019. Sponsors of Internal Revenue Code ("Code") section 401(k) and 403(b) plans must analyze their plan documents and associated...more

Faegre Drinker Biddle & Reath LLP

Proposed Fiduciary Definition Regulations Will Impact Investment Adviser Practices

Faegre Drinker Biddle & Reath LLP on

The U.S. Department of Labor (DOL) recently released long-awaited, re-proposed regulations that would broaden the “fiduciary” definition under the Employment Retirement Income Security Act (ERISA) and the Internal Revenue...more

Pillsbury Winthrop Shaw Pittman LLP

DOL’s Proposed Prohibited Transaction Exemption: Best Interest Contracts

Pillsbury Winthrop Shaw Pittman LLP on

This is the second in a series of client advisories regarding the U.S. Department of Labor’s re-proposed regulations (Proposed Rule) defining who is a fiduciary under ERISA and the Code as a result of providing investment...more

Proskauer Rose LLP

The U.S. Department of Labor's New Proposed Rules Defining Fiduciary Investment Advice

Proskauer Rose LLP on

On April 14, 2015, the U.S. Department of Labor (DOL) issued its highly anticipated re-proposed regulation addressing when a person providing investment advice with respect to an employee benefit plan or individual retirement...more

Morgan Lewis

Final and Proposed Regulations on Hybrid Pension Plans

Morgan Lewis on

Plan sponsors have been granted limited relief to bring cash balance interest crediting rates into compliance. On September 18, the Internal Revenue Service (IRS) published final and proposed regulations for cash...more

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