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Foley & Lardner LLP

Trump Accounts: The New Child Savings Account Established Under the One Big Beautiful Bill Act

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On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (OBBA). The OBBA established a new type of tax-advantaged savings account for minors, known as “Trump Accounts.” While the specific details of...more

Mayer Brown

Recovery of VAT on DB Pension Scheme Investment Costs – New HMRC Policy

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HMRC has announced a new policy on the recovery by employers of VAT charged on investment services provided to their DB pension schemes. Until 18 June 2025, the extent to which an employer could recover any VAT paid on...more

Mayer Brown

DB Pension Endgame Options – Pensions Regulator Guidance

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The Pensions Regulator (TPR) has published guidance for trustees on new models and options for DB and hybrid pension schemes. While some of these are endgame options, the guidance also covers options for improving financial...more

BCLP

SEC Staff Updates Rule 10b5-1 Interpretations

BCLP on

The SEC staff recently published updates to its interpretations (CDIs) for Rule 10b5-1 – the insider trading exemption for pre-established trading plans....more

Polsinelli

ESOP Transactions and the Duty to Monitor Revisited

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Key Takeaways: Board’s Duty to Monitor the Trustee: A company’s board of directors has a fiduciary duty to monitor the ESOP trustee’s actions in an ESOP transaction, ensuring that the trustee is acting in the exclusive...more

Mayer Brown

The Pensions Brief: December 2024 / January 2025

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ISSUES AFFECTING ALL SCHEMES - PENSIONS DASHBOARDS – UPDATED AND NEW GUIDANCE - The Pensions Regulator (TPR) has updated its guidance on pensions dashboards to bring it in line with external developments and to address...more

Husch Blackwell LLP

Planning for Retirement Benefits Post-Secure Act

Husch Blackwell LLP on

On July 18, 2024, the Internal Revenue Service (IRS) issued final regulations updating the required minimum distribution (RMD) rules. The final regulations reflect changes made by the Setting Every Community Up for Retirement...more

Mayer Brown

The Pensions Brief: June 2024

Mayer Brown on

Issues affecting all schemes - General Election – impact on pensions - The General Election resulted in a landslide victory for the Labour Party. While no pensions-related announcements have been made since the election by...more

Rivkin Radler LLP

Employee Benefit Plan Review – From the Courts

Rivkin Radler LLP on

Ninth Circuit Affirms Decision Rejecting Suit Seeking Early Retirement Benefits - The U.S. Court of Appeals for the Ninth Circuit has affirmed a district court’s decision rejecting a plaintiff’s lawsuit seeking to overturn...more

Cohen Seglias Pallas Greenhall & Furman PC

[Webinar] The SECURE Act: How This Brand New Law Affects Your Retirement Accounts - February 20th, 12:00 pm ET

Cohen Seglias Pallas Greenhall & Furman PC on

The Setting Every Community Up for Retirement Enhancement Act (the SECURE Act) was enacted on December 20, 2019, as part of a major appropriations bill. The SECURE Act is intended to make it easier for a broad range of...more

Ruder Ware

Call to Action: Review Your Estate Plan in Light of the SECURE Act

Ruder Ware on

The federal appropriations bill enacted into law on December 20, 2019 changed federal law in ways that may affect your retirement assets, including 401(k) plans and IRAs. Those changes, often referred to as the “SECURE Act,”...more

Genova Burns LLC

Secure Act Insecurities

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On December 20, 2019, the Setting Every Community Up for Retirement Enhancement (SECURE) Act (the“Act”) was signed into law drastically altering the administration of certain retirement plans such as IRAs and 401Ks. Although...more

Stinson - Benefits Notes Blog

What Does the Trust Requirement of ERISA Mean?

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ERISA requires that plan assets be held in trust so that they are protected from claims of the employer. With pension plans, it is generally easy to determine when assets become plan assets and when they should be held in...more

Gerald Nowotny - Law Office of Gerald R....

I am Glad You Asked! Using Welfare Benefit Trusts to Solve Post-Retirement Medical Planning Needs

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Part I - Overview: Scott Peck’s bestseller the Road less Traveled begins with the understatement of understatements – “Life is difficult”. Trouble in life comes from so many different directions. For the small...more

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