News & Analysis as of

Retirement Plan › 1099s

Bricker Graydon LLP

The Uncashed Check Conundrum - What Employers Need to Do

Bricker Graydon LLP on

A terminated employee moves and doesn’t tell you and the check for the small benefit forced out of your retirement plan gets returned. A participant requests a distribution and the check gets delivered, but it is never...more

Davis Wright Tremaine LLP

How SECURE 2.0 Options Impact Form W-2 and Form 1099-R Reporting

Davis Wright Tremaine LLP on

IRS reminds employers that implementing certain optional retirement plan provisions of SECURE 2.0 affect Form W‑2 and Form 1099‑R reporting starting in 2023 - The IRS recently issued Fact Sheet 2024‑18 to highlight how...more

Akerman LLP

New 2019 Governmental Guidance Impacting Retirement Plans

Akerman LLP on

Since our March, 2019 alert on retirement plan guidance and compliance trends, the Internal Revenue Service (IRS) and the Department of Labor (DOL) have been quite busy issuing further waves of new guidance impacting...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Old loans can come back to bite you in an audit

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

There is nothing wrong with offering loans with your 401(k) plan. What will be wrong is if the program isn’t administered properly and you don’t have the backup to prove you administered it correctly....more

Proskauer - Employee Benefits & Executive...

Back to Basics: IRS Issues Ruling About Failure to Cash a Distribution Check from a Qualified Retirement Plan

Proskauer - Employee Benefits & Executive... on

In Revenue Ruling 2019-19, the IRS answered three basic questions about the consequences of an individual’s failure to cash a distribution check from a qualified retirement plan. Uncashed checks arise in a number of contexts...more

Stinson - Benefits Notes Blog

IRS Answers FAQs That Arise When Participants are Slow to Cash Distribution Checks

Stinson - Benefits Notes Blog on

Participants and beneficiaries are sometimes slow to cash qualified retirement plan distribution checks, especially when the checks are relatively small.  This may result in the check being cashed in a year after the year the...more

Carlton Fields

Domestic Partnership Agreements: Financial Disclosures and Privacy

Carlton Fields on

To reduce risk of later attack on the domestic partnership agreement, domestic partners should make fair and reasonable financial disclosures to each other prior to signing the agreement. Each partner should disclose to the...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Headache of Plan Loans

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

They often say that the road to hell is paved with good intentions. I don’t know who said it first (I heard it was originated with St. Bernard, the saint, not the dog), but perhaps they were a 401(k) plan sponsor that had a...more

King & Spalding

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

King & Spalding on

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

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