News & Analysis as of

Qualified Retirement Plans Individual Retirement Account (IRA) 401k

Jackson Lewis P.C.

Countdown to Compliance: What Employers Need to Know About New York’s Secure Choice Savings Program

Jackson Lewis P.C. on

New York has officially joined the growing list of states requiring certain private employers to offer retirement savings options. The New York Secure Choice Savings Program (Secure Choice or the Program) is moving closer to...more

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

BCLP

IRS Releases 2025 Adjusted Qualified Plan Limitations

BCLP on

The Internal Revenue Service released the cost-of-living adjusted qualified retirement plan and welfare plan limitations effective January 1, 2025. For ease of reference and comparison to prior years, we have placed the...more

Bricker Graydon LLP

Retirement Plan Limit and Catch-up Contribution Modifications for 2025

Bricker Graydon LLP on

The IRS released its annual update for the cost-of-living adjustments for 2025. Similar to the adjustments made last year, there are widespread increases for 2025....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

Kilpatrick

2022 Qualified Retirement Plan IRS Indexed Dollar Limits Announced

Kilpatrick on

Today the IRS announced in Notice 2021-61 the cost of living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2022 under the Internal Revenue Code. Nearly every...more

Ruder Ware

2021 Qualified Plan Cost of Living Increases, 2021 Social Security Taxable Wage Base

Ruder Ware on

On October 26, 2020 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits. Some of the limits shown below have increased from last year while others remained...more

Ward and Smith, P.A.

The SECURE Act: Elimination of the Stretch IRA

Ward and Smith, P.A. on

The "Setting Every Community Up for Retirement Enhancement Act of 2019" ("SECURE Act"), which Congress passed at the end of 2019, included changes that may significantly affect how your retirement accounts fit into your...more

Snell & Wilmer

New Year, New Age: the SECURE Act Increases the Required Minimum Distribution Age to 72

Snell & Wilmer on

On December 20, 2019, President Trump signed the Further Consolidated Appropriations Act, 2020, a spending bill that includes the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”)...more

Akin Gump Strauss Hauer & Feld LLP

President Trump Signs Secure Act into Law - Executive Compensation, Employee Benefits and ERISA Alert

The Setting Every Community Up for Retirement Enhancement Act of 2019 (Secure Act) was passed by the House and Senate on December 17 and 19, respectively, as part of a budget bill known as the Further Consolidated...more

Conn Kavanaugh

Important Changes in Retirement Planning

Conn Kavanaugh on

The holiday season is always a busy and eventful time, so you may have missed a new law that can impact how you plan for your retirement assets. On December 20, 2019, as part of a more comprehensive appropriations act, the...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

2020 Limits Announced

As I’m sure you heard, the Internal Revenue Service released their 2020 Cost of Limit Adjustment limits for qualified plans and individual retirement accounts. The salary deferral limit for participants in 401(k), 403(b),...more

Ruder Ware

2020 Qualified Plan Cost of Living Increases, 2020 Social Security Taxable Wage Base

Ruder Ware on

Please be advised that contacting Ruder Ware by e-mail does not create an attorney-client relationship. If you contact the firm by e-mail with respect to a matter where the firm does not already represent you, any information...more

Hogan Lovells

Changes to California Retirement Law on the Horizon

Hogan Lovells on

Employers in California should be ready for a big change in the retirement law to take effect over the next three years. This change comes in the form of a new California program called CalSavers (formerly known as Secure...more

Clark Hill PLC

2019 Benefits Limits and Recent Changes to 401(k) and Other Qualified Retirement Plans

Clark Hill PLC on

The Tax Cuts and Jobs Act of 2017 (“TCJA”), the Bipartisan Budget Act of 2018, and recently proposed IRS regulations have made significant changes to the rules governing 401(k) and other qualified retirement plans....more

BCLP

2019 Qualified Plan Limits Released

BCLP on

The Internal Revenue Service released the 2019 dollar limits for retirement plans, as adjusted under Code Section 415(d). We have summarized the new limits (along with the limits from the last few years) in the chart below...more

Laner Muchin, Ltd.

Reminder: Secure Choice Savings Program Is Being Rolled Out in Illinois

Laner Muchin, Ltd. on

As we previously reported, Illinois is implementing the Illinois Secure Choice Savings Program (Program), under which private sector workers in Illinois who do not have access to an employer-sponsored retirement plan will be...more

Eversheds Sutherland (US) LLP

IRS posts six more “issue snapshots” for retirement plans

Since 2016, the Internal Revenue Service Tax Exempt and Government Entities Division (TE/GE) has followed a practice of posting “issue snapshots” – technical summaries of tax issues provided for reference purposes – from time...more

Holland & Knight LLP

Tax Reform's Impact on 401(k) Plan Loan Offset Treatment - Actions for Plan Administrators and Human Resources Benefits Managers

Holland & Knight LLP on

• The recent Tax Cuts and Jobs Act of 2017 (the Act), enacted on Dec. 22, 2017, contains a few rules that will impact benefit administrators. • This client alert focuses on changes made to the tax treatment of plan loan...more

Troutman Pepper Locke

How Tax Reform Will Affect Employee Benefit Plans

Troutman Pepper Locke on

On December 22, President Donald Trump signed into law H.R. 1 (the Act), which makes widespread changes to the Internal Revenue Code. The Act makes several changes to the rules governing retirement plans, welfare plans and...more

Ruder Ware

Simple IRA Retirement-saving Solution

Ruder Ware on

Originally published on Badger Common'Tater - November 2017 Workplace retirement programs play an important role in attracting and retaining employees, helping workers (and owners!) save, and provide significant tax...more

Ruder Ware

2018 Qualified Plan Cost of Living Increases, 2018 Social Security Taxable Wage Base - Updated for New Taxable Wage Base

Ruder Ware on

The Internal Revenue Service has announced the cost-of-living adjustments for the various qualified retirement plan limits. A few of the limits shown below remain unchanged from last year, but others have increased....more

Burr & Forman

Required Minimum Distributions: Is Deferral Always the Best?

Burr & Forman on

Most people are familiar with the significant income tax benefits of contributing to a qualified retirement plan such as a 401(k) plan, or individual retirement accounts (IRAs) and the deferral of the income earned by the...more

McDermott Will & Emery

White House Budget Proposal Includes Many Retirement-Related Provisions

McDermott Will & Emery on

On February 2, 2015, the White House released its Fiscal Year 2016 Budget, which includes a number of tax code changes targeting retirement savings. If enacted as presented, the proposals would have a significant effect on...more

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