News & Analysis as of

Defined Benefit Plans Retirement

A&O Shearman

UK Pensions: DC trustee agenda update—August 2025

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on your next...more

A&O Shearman

UK Pensions: Joint DB and DC trustee agenda—August 2025

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DB and hybrid pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on...more

Hogan Lovells

UK Pensions: HMRC announcement creates opportunity to increase VAT recovery on pension investment costs

Hogan Lovells on

HMRC have announced a change to VAT policy to allow employers of defined benefit pension scheme to recover up to 100% of VAT on pension scheme investment costs. Employers and pension scheme trustees may need to consider...more

Hogan Lovells

UK Pensions training materials Updated June 2025

Hogan Lovells on

We run a comprehensive programme of pension training for clients and their advisers, including training for new pension trustees, training for experienced trustees and regular morning seminars reviewing legal developments in...more

Hogan Lovells

HL UK Pensions Law Digest 6 May 2025

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A bite-sized summary of recent UK pension news Welcome to our latest update, in which we cover: Pensions Regulator (TPR): Market volatility TPR sets out some practical steps trustees should consider to manage investment...more

A&O Shearman

Pensions: what's new this week - March 17, 2024

A&O Shearman on

Welcome to your weekly update from the A&O Shearman Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. Minister's speech on pensions policies - The Pensions...more

Fox Rothschild LLP

The N.Y.Times Offers a History Lesson in Retirement Anxiety

Fox Rothschild LLP on

The beauty of studying history is that it some times sews together a credible narrative. We have written a fair amount about America’s anxiety, both financial and political. But today’s podcast, an interview with Michael...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

401(k) Plan Sponsors Need To Sweat The Small Stuff

They say that you shouldn’t sweat the small stuff. As a kid from Brooklyn, I do sweat the small stuff. When they say that you shouldn’t sweat the small stuff, they mean that you should not focus your energy on things that...more

McDermott Will & Emery

IRS Announces 2024 Employee Benefit Plan Limits

McDermott Will & Emery on

The Internal Revenue Service (IRS) recently announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2024. Certain health and welfare plan limits...more

FordHarrison

SECURE 2.0 Requires Major Changes to Retirement Plans and EPCRS

FordHarrison on

Executive Summary: On December 23, 2022, the Consolidated Appropriations Act of 2023 was passed by Congress, which included the SECURE 2.0 Act of 2022 (“SECURE 2.0” or “the Act”). This legislation greatly impacts retirement...more

Hogan Lovells

UK Budget: Pension aspects

Hogan Lovells on

The pension tax changes announced in the Budget today represent a revolution in pension taxation. This alert gives a short summary of the announcements affecting pensions.  No doubt further complexities will arise as the...more

Nossaman LLP

Podcast: What Public Retirement Systems Need to Know Now About Changes to Actuarial Standard of Practice No. 4

Nossaman LLP on

On February 15, 2023, changes to Actuarial Standard of Practice (ASOP) No. 4 will be effective, and defined benefit plans will need to comply with these new rules in all actuarial funding valuations with measurement dates...more

McDermott Will & Emery

[Webinar] SECURE 2.0 Takes Second Bite at Retirement Security - January 25th, 12:00 pm - 1:00 pm CST

McDermott Will & Emery on

Join partners from McDermott’s Employee Benefits team as they discuss the impact of the recently passed SECURE 2.0 Act of 2022. With over 90 changes to retirement plans and individual retirement accounts (IRAs), this webinar...more

Proskauer - Employee Benefits & Executive...

Pocket Guide to SECURE 2.0

SECURE 2.0 includes significant changes for retirement plan sponsors and employers, as discussed in our prior blog posts. If you are looking for a short summary organized by effective date, we have prepared a “pocket guide”...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Multiple plans? Pick one TPA

Call me crazy, but I think less is more. If you have a 401(k) plan and another plan (usually a defined benefit or cash balance plan), there may be reasons why you would want multiple third-party administrators (TPAs)....more

McDermott Will & Emery

Weekly IRS Roundup December 19 – December 23, 2022

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 19, 2022 – December 23, 2022...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - Back to the Future: SECURE Act and SECURE Act 2.0

Williams Mullen on

On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined once again by Nichole Labott, Managing Director at SageView Advisory Group, to reflect upon a time before COVID-19, when the monumental...more

Gerald Nowotny - Law Office of Gerald R....

NOWOTNY KNOWS SQUAT! Part IV Using Post-Retirement Medical Plans to Raise AUM and Sell Life Insurance

Gerry discusses 401(h) post-retirement medical plans. These are ancillary benefits that snap onto defined benefit or money purchase plans. This is a powerful benefit you should be discussing with your clients!...more

Gerald Nowotny - Law Office of Gerald R....

NOWOTNY ON DEATH AND TAXES EPISODE 35 USING POST-RETIREMENT MEDICAL PLANS TO RAISE AUM

In episode #35 of Nowotny On Death and Taxes - Nowotny Knows Squat! Using Post-Retirement Medical Plans to Raise Assets Under Management and Sell Life Insurance; this podcast focuses on the 401(h) plan. This strategy provides...more

Seyfarth Shaw LLP

PBGC Issues Q&As Related to the Pandemic and the CARES Act

Seyfarth Shaw LLP on

Seyfarth Synopsis: With the background of the COVID-19 pandemic, the PBGC published unofficial guidance for plan sponsors of single-employer plans on certain reportable events, PBGC premium payments and plan termination...more

Proskauer - Employee Benefits & Executive...

PBGC Announces COVID-19 Extensions for Premium Payments and Other Filing Deadlines

On April 10, 2020, the Pension Benefit Guaranty Corporation (the “PBGC”) announced that deadlines for upcoming premium payments and certain other required filings due from April 1, 2020 through July 14, 2020 will be extended...more

Laner Muchin, Ltd.

SECURE Act Brings Many Retirement Plan Changes

Laner Muchin, Ltd. on

On December 20, 2019, the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) was signed into law. The SECURE Act is one of the most significant pieces of legislation impacting retirement plans in...more

Groom Law Group, Chartered

Court Challenges to DB Plan Actuarial Assumptions – One Year Later

Eleven cases have been filed against defined benefit pension plan sponsors and certain fiduciaries alleging that the plan’s assumptions—called “actuarial equivalence factors” or “actuarial equivalence assumptions”— for...more

Harris Beach Murtha PLLC

The SECURE Act Significantly Changes Many Retirement and Other Employee Benefit Rules

The Further Consolidated Appropriations Act, 2020 (the “Act”), enacted on December 20, 2019, significantly changed many retirement and other employee benefit plan rules.  The Setting Every Community Up for Retirement...more

Vedder Price

The SECURE Act and Its Impact on Retirement Plans

Vedder Price on

On December 20, 2019, after months of uncertainty, the Setting Every Community Up for Retirement Enhancement (“SECURE”) Act finally became law. The SECURE Act makes numerous changes to both the Internal Revenue Code (IRC) and...more

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