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Benefit Plan Sponsors › SECURE Act › Corporate Counsel

BCLP

Prepare Now for Mandatory Roth Catch-Up

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Proposed Treasury regulations relating to catch-up contributions were issued in January of 2025 that include guidance for the mandatory Roth catch-up requirement, which was first provided under section 603 of Division T of...more

Williams Mullen

Annual Employee Benefits Compliance Checklists - Corporate Counsel

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The following checklist highlights key issues for corporate counsel with respect to employee benefit plans and executive compensation arrangements....more

Kilpatrick

IRS Delays SECURE 2.0 Roth Catch-Up Requirement

Kilpatrick on

Among the most challenging components of the SECURE 2.0 Act of 2022 (SECURE 2.0) for plan sponsors is a requirement that any catch-up contributions for high wage earners can only be made on a Roth (after-tax) basis beginning...more

Fisher Phillips

10 Most Significant Employee Benefits Law Changes in 2023’s Federal Spending Bill

Fisher Phillips on

Besides ensuring the federal government remains fully funded, President Biden’s signature Thursday on the Continuing Appropriations Act, 2023 (CAA 23) contains several provisions that will directly impact health and...more

Faegre Drinker Biddle & Reath LLP

Preview of 2022 Required Changes for Retirement Plans

Faegre Drinker Biddle & Reath LLP on

As 2022 begins, retirement plan sponsors and service providers should keep in mind deadlines for required plan changes in 2022. In particular, retirement plan changes under the Setting Every Community Up for Retirement...more

Faegre Drinker Biddle & Reath LLP

Last Call: Don’t Forget Your Retirement Plan’s Required Year-End Amendments for 2021

Faegre Drinker Biddle & Reath LLP on

As 2021 winds down, retirement plan sponsors should confirm that their plan documents are amended by December 31, 2021, to comply with certain plan changes: • Hardship Distributions. 401(k) plans and 403(b) plans must be...more

Groom Law Group, Chartered

DOL Presses Forward With Lifetime Income Disclosure in Defined Contribution Plans

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On August 18, 2020, the Department of Labor (the “DOL”) issued an interim final rule (the “IFR”) implementing Section 203 of the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”), which...more

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