News & Analysis as of

Employee Contributions Retirement Plan Providers Internal Revenue Service

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Roth Mandate Mess: AICPA Asks for Clarity on SECURE 2.0 Catch-Up Contributions

When Congress passes sweeping retirement legislation, the details often come later—and those details usually come in the form of regulatory spaghetti that plan sponsors and administrators are left to untangle. Case in point:...more

Alston & Bird

Retirement Plan Amendments and 2024 Year-End Action Items

Alston & Bird on

Our Employee Benefits & Executive Compensation Group reminds plan sponsors to get ready for 2024 IRS year-end amendments and offers year-end action items....more

Holland & Hart - The Benefits Dial

The Maximum QACA Automatic Increase Percentage is Movin’ on Up

A Brief Summary of Recently Issued IRS Safe Harbor 401(k) Plan Guidance - For those of you who have been following along at home (literally these days), you know that the SECURE Act, which was passed only at the end of...more

Bowditch & Dewey

Part-Time Employees May Be Eligible for 401(k) Plans

Bowditch & Dewey on

All 401(k) retirement plans have special age and service rules that employees have to meet to become eligible to participate and to vest in employer contributions to those plans. In Notice 2020-68, the IRS explains the new...more

McAfee & Taft

Gavel to Gavel: New 401(k) plan design could help repay student loans

McAfee & Taft on

Your employees likely have more student loan debt than any other kind of consumer debt, except mortgage debt. If you run an internet search using “amount of student loan debt,” you will quickly learn that Americans owe more...more

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