The SECURE Act: Significant Changes for Retirement Plans and IRAs
Videocast: Asset management regulation in 2020 videocast series – DOL: What’s ahead
On July 29, 2025, the Department of Labor (the “DOL”) published limited interpretive guidance regarding pooled employer plans, or “PEPs,” in the Federal Register (the “New Guidance”). Although PEPs are available to all sizes...more
The Department of Labor (DOL) announced that it has finalized, together with the Internal Revenue Service (IRS) and Pension Benefit Guarantee Corporation (PBGC), the third and final round of revisions to the Form 5500 Annual...more
The Department of Labor (DOL) announced changes to Form 5500. For Multiple Employer Plans (MEPs), new codes have been added to Line 8a of Part II to identify different types of MEPs, such as pooled employer plans,...more
The Department of Labor’s Employee Benefits Security Administration (EBSA) released their final revisions to the Form 5500 and the Form 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan for the 2021 plan...more
The US Department of Labor (DOL) issued a final regulation (Final Rule) on December 29, 2021, updating the 2021 Form 5500 to reflect certain statutory changes included in the Setting Every Community Up for Retirement...more
I'm a big fan of business history when it comes to brilliant business moves, as well as some pretty awful ones. In terms of bad business decisions, I always find it amusing when I can spot one when it's made and I could see...more
Soft Deadline for Wage/Hour Data Submission? September 30, 2019, was the deadline for employers to submit EEO-1 Component 2 wage and hour data for 2017 and 2018. Or was it?...more
In response to an Executive Order issued by the President last year directing regulatory action to expand access to workplace retirement plans, the U.S. Department of Labor (DOL) issued final regulations on the definition of...more
The DOL’s newly released final regulation on “Association Retirement Plans” (ARPs) will make it easier for groups and associations of employers to jointly sponsor a combined 401(k) or other defined contribution plan. (These...more
• The U.S. Department of Labor (DOL) has published its Final Rule clarifying the circumstances under which an employer group or association or a professional employer organization (PEO) could sponsor a multiple-employer...more
The House recently passed the most significant piece of proposed retirement plan legislation in more than a decade: the SECURE Act. Although the Senate must also approve the bill before it becomes law, its proposed changes...more
In the last three weeks, the Department of Labor (DOL) undertook two initiatives that have the potential to improve the efficiency of the retirement system and the retirement security it provides to US workers. ..The first...more
On October 23, the Department of Labor (“DOL”) published a proposed rule intended to make it easier for small businesses to join together to offer employee retirement benefits through defined-contribution Association...more
Following closely along the path blazed by the new Association Health Plan (AHP) rules (see our detailed advisories here and here), the Department of Labor (DOL) has issued proposed regulations to allow multiple employers to...more
Six years ago, the Department of Labor (DOL) pretty much killed off what we called Open Multiple Employer Plans (MEPs) by saying that MEPs, where there was no commonality between adopting employers, wouldn’t be considered a...more
Mistakes An Employer Needs To Avoid When Starting A 401(k) Plan. It's important to get off the right foot. I'm a firm believer that you need to get off on the right foot if you start something new. Otherwise, you have a...more
Americans are facing a retirement crisis. The foundation for building a secure retirement — Social Security, employer-provided pensions, and personal savings — has been weakened because most private sector companies no longer...more