News & Analysis as of

Qualified Retirement Plans Employee Benefits Employer Contributions

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Why TPAs Shouldn’t Ignore SEP-IRAs—But Also Shouldn’t Stop There

If you’re a TPA and you’re not talking to your small business clients about SEP-IRAs, you’re missing the plot. But if you’re only talking about SEP-IRAs, you’re missing the opportunity....more

Harris Beach Murtha PLLC

IRS Issues Proposed Regulations Governing the Use of Forfeitures in Qualified Retirement Plans

The IRS recently issued Proposed Regulations that clarify and update existing rules governing how and when forfeitures must be used in qualified defined contribution (e.g., 401(k)) and defined benefit retirement plans. ...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Seriously Spiked COLAs for Qualified Retirement Plans for 2023

Qualified retirement plans will experience unusually sharp increases to compensation and contribution limitations for 2023 compared to adjustments in recent years. On October 21, 2022, the Internal Revenue Service (IRS)...more

Troutman Pepper Locke

Final Regulations Issued for Hardship Distributions From Qualified Retirement Plans

Troutman Pepper Locke on

As we wrote in November 2018, the Treasury Department issued proposed regulations that significantly relaxed many rules governing hardship distributions from qualified plans, including eliminating requirements that employee...more

McDermott Will & Schulte

Student Loan Benefits And Other 401(K) Developments

Diane M. Morgenthaler and Jeffrey M. Holdvogt recently presented the webinar “Student Loan Benefits and Other 401(k) Developments” at the Worldwide Employee Benefits Network Chicagoland program. In the presentation, they...more

Constangy, Brooks, Smith & Prophete, LLP

Timing Is Everything.

The timing of plan contributions and employer deductions may lead to surprising and troubling tax consequences. As we approach the end of the calendar year (and yes, we really are getting close), employers may begin...more

Bryan Cave Leighton Paisner

Undermining the Goal of Expanding Coverage for Nonhighly Compensated Employees

One might be led to believe that the current administration is in favor of expanding retirement savings opportunities. After all, the DOL has somewhat apologetically subverted ERISA to allow the States to sponsor...more

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