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Retirement Plan › Plan Participants › Employees

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Providing Info to Participants

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

ERISA requires disclosure of certain plan documents to participants including a summary plan description, statements, and notices. The problem is what do you do with people who aren’t participants such as potential employees?...more

Littler

Top 5 Changes in the SECURE 2.0 Act for Plan Sponsors and Participants

Littler on

As part of the omnibus spending bill passed in a frenzy before the holiday break, Congress included the Securing a Strong Retirement Act of 2022 (“SECURE 2.0 Act”). This new law contains several changes that will have a...more

Skadden, Arps, Slate, Meagher & Flom LLP

$1.7 Trillion Spending Package Includes Significant Changes to Retirement Plans

Skadden, Arps, Slate, Meagher & Flom LLP on

On December 29, 2022, President Joe Biden signed into law the Consolidated Appropriations Act of 2023, which includes the SECURE 2.0 Act of 2022 (SECURE 2.0). SECURE 2.0 is an expansion of the Setting Every Community Up for...more

Verrill

Partial Plan Terminations – An Update

Verrill on

In our April 2020 post, we detailed how employee layoffs can cause a qualified retirement plan to undergo a “partial termination,” resulting in required 100% vesting of the affected employees’ benefits. As 2020 drew to a...more

Faegre Drinker Biddle & Reath LLP

Rehiring Employees by March 31, 2021 Could Prevent Partial Plan Terminations

Faegre Drinker Biddle & Reath LLP on

The Consolidated Appropriations Act, 2021, enacted on December 27, 2020 (the CAA), includes limited relief pertaining to the partial termination of a qualified retirement plan that may have been inadvertently triggered by...more

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