News & Analysis as of August 22, 2025

Employee Benefits

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Self-Correction Now Available for Delinquent Participant Contributions and Loan Failures

Venable LLP on 3/18/2025

The DOL recently updated the Voluntary Fiduciary Correction Program (VFCP). The VFCP encourages employers to voluntarily correct certain violations of ERISA to avoid DOL civil enforcement penalties....more

Anatomy of an ESOP

Husch Blackwell LLP on 8/15/2023

ESOPs can pay fair market value for the stock: Stock purchased by an ESOP must be appraised by an independent third party expert working with a trustee for the ESOP who must also be independent from the seller. The ESOP is...more

Mortgage or other Third Party Loan Investments in Your Plan? Do they Pass Muster under IRS Issue Snapshot?

Pullman & Comley - Labor, Employment and... on 8/31/2022

The IRS Issue Snapshot-Third Party Loans from Plans dated August 23, 2022 is a short advice document for examiners to use when auditing tax-qualified retirement plans that invest in mortgages or other third party loans. IRS...more

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Loans › Fiduciary Duty › Employee Benefits

Self-Correction Now Available for Delinquent Participant Contributions and Loan Failures

Anatomy of an ESOP

Mortgage or other Third Party Loan Investments in Your Plan? Do they Pass Muster under IRS Issue Snapshot?

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