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Employee Retirement Income Security Act (ERISA) › SECURE Act › New Regulations

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Roth Catch-Up Chaos is coming

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

Plan sponsors and recordkeepers let out a collective sigh of relief when the Roth catch-up contribution requirement under SECURE 2.0 was delayed until 2026. And for good reason—this rule, though well-intentioned, brings with...more

Patterson Belknap Webb & Tyler LLP

DOL Clarifies Annual Funding Notice Requirements and Updates Model Notices

Patterson Belknap Webb & Tyler LLP on

On April 3, 2025, the U.S. Department of Labor (the “DOL”) issued Field Assistance Bulletin 2025-02 (the “Bulletin”), clarifying the annual funding notice requirements applicable to defined benefit pension plans under section...more

Jackson Walker

2025 Regulatory Review: Implications for Retirement Plans and Employer Actions

Jackson Walker on

The first few months of 2025 brought the potential for many changes. On January 20, 2025, one of the Executive Orders pulled back all proposed regulations that had been issued in the last 60 days, including proposed...more

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