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Employee Retirement Income Security Act (ERISA) › SECURE Act › Reporting Requirements

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

Bricker Graydon LLP

The DOL Lost and Found Database is Live

Bricker Graydon LLP on

Late last year, the Department of Labor (DOL) launched the public Retirement Savings Lost and Found Database. Created as part of SECURE 2.0, the DOL hopes that the database will serve as a centralized location to help missing...more

Jackson Lewis P.C.

2021: The Year Ahead For Employers

Jackson Lewis P.C. on

In 2020, COVID-19 collided with a presidential election, forever altering the workplace as we knew it. In 2021 employers are faced with reimagining the employer/employee relationship while simultaneously trying to keep pace...more

McDermott Will & Schulte

Up, Up and Away: 2020 Increased Penalties for Employee Benefit Plans

McDermott Will & Schulte on

For 2020, legislation enacted in December of 2019 dramatically increases penalties imposed by the Internal Revenue Code (the Code) for late filing of certain employee benefit plan notices and reports. In addition, a final...more

Groom Law Group, Chartered

Round One of SECURE Act Guidance – IRA Reporting Relief for 2020 MRDs

Groom Law Group, Chartered on

IRA providers were concerned with not being able to “stop the presses” when it came to notices being provided in January to IRA owners regarding the need to take 2020 minimum required distributions (“MRDs”)....more

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