News & Analysis as of

Proposed Regulation Defined Benefit Plans

McDermott Will & Schulte

IRS roundup: July 12 – July 29, 2025

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for July 12, 2025 – July 29, 2025. July 15, 2025: The IRS issued Revenue Ruling 2025-14, providing prescribed rates for...more

McDermott Will & Schulte

Weekly IRS Roundup April 24 – April 30, 2022

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of April 24, 2022 – April 30, 2022... April 25, 2022: The IRS issued a news release, soliciting...more

McAfee & Taft

DOL proposes new proxy voting rule affecting retirement plan fiduciaries

McAfee & Taft on

On September 4, 2020, the Department of Labor published a proposed regulation addressing the proxy voting responsibilities of retirement plan fiduciaries and exercises of other shareholder rights. The proposed rule would...more

McDermott Will & Schulte

Weekly IRS Roundup December 16 – 20, 2019

McDermott Will & Schulte on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 16 – 20, 2019. December 16, 2019: The IRS released a notice extending the phase-in...more

McDermott Will & Schulte

Frozen 2: IRS Expands Nondiscrimination Relief for Frozen Defined Benefit Pension Plans

The Internal Revenue Service (IRS) expanded the temporary relief for frozen defined benefit plans to include nondiscrimination requirements relating to benefits, rights and features, available for plan years beginning before...more

McDermott Will & Schulte

Weekly IRS Roundup August 19 – 23, 2019

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of August 19 – 23, 2019. August 20, 2019: The IRS released a proposed regulation that provides...more

Troutman Pepper Locke

Proposed IRS Regulations for Hardship Distributions Offer Welcome Guidance

Troutman Pepper Locke on

Included in the February 2018 Bipartisan Budget Act were important changes to the hardship withdrawal rules for defined contribution plans (401(k) and 403(b) plans) and a directive ordering the Treasury Department to modify...more

Jackson Lewis P.C.

The IRS Doesn’t Disappoint

Jackson Lewis P.C. on

As anticipated by plan sponsors of closed defined benefit pension plans, the IRS issued Notice 2018-69, the fourth extension for an additional year of the temporary nondiscrimination relief for “closed” defined benefit...more

McDermott Will & Schulte

Proposed Regulations Update Mortality Tables, Minimum Present Value Requirements for Defined Benefit Pension Plans

Near the end of 2016, the US Department of Treasury and the Internal Revenue Service published two significant sets of proposed regulations on issues pertaining to defined benefit pension plans, including mortality table...more

BCLP

PBGC Proposed Rule May Offer DC Plans New Tool for Finding Missing Participants

BCLP on

For many years, the PBGC has been helping reunite missing participants with their benefits under single-employer defined benefit plans. Now, a new PBGC proposed rule may open up the program to missing participants under other...more

Franczek P.C.

IRS Proposes Permanent Nondiscrimination/Coverage Relief for Closed Pension Plans

Franczek P.C. on

The Internal Revenue Service (IRS) has issued proposed regulations that would provide permanent relief from certain coverage and nondiscrimination testing requirements to defined benefit plans that are closed to new...more

Morgan Lewis

Final and Proposed Regulations on Hybrid Pension Plans

Morgan Lewis on

Plan sponsors have been granted limited relief to bring cash balance interest crediting rates into compliance. On September 18, the Internal Revenue Service (IRS) published final and proposed regulations for cash...more

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