News & Analysis as of

SECURE Act › New Guidance › Employee Retirement Income Security Act (ERISA)

Patterson Belknap Webb & Tyler LLP

Pooled Employer Plans: DOL Issues New Interpretive Guidance and Tips for Employers

Patterson Belknap Webb & Tyler LLP on

On July 29, 2025, the Department of Labor (the “DOL”) published limited interpretive guidance regarding pooled employer plans, or “PEPs,” in the Federal Register (the “New Guidance”). Although PEPs are available to all sizes...more

Mayer Brown

US Department of Labor Solicits Feedback and Provides Guidance to Smaller Employers on Pooled Employer Plans

Mayer Brown on

On July 28, 2025, the US Department of Labor (DOL) issued a Request for Information (RFI) regarding the current usage and operations of pooled employer plans (PEPs), as well as obstacles that are discouraging smaller...more

Miller Canfield

IRS Issues FAQs Regarding Long-Term Part-Time Employees in 403(b) Plans

Miller Canfield on

The IRS recently issued Notice 2024-73, which provides much-needed guidance on long-term, part-time (“LTPT”) employees in ERISA-governed 403(b) retirement plans. Following passage of the SECURE 2.0 Act, an employee is...more

Bass, Berry & Sims PLC

Caution! Contents Hot: Key Benefits Issues to Watch During the Remainder of 2024

Bass, Berry & Sims PLC on

While the sweltering roil of temporary regulatory changes related to the COVID-19 pandemic may have cooled and the initial burst of SECURE 2.0 steam begins to dissipate, sponsors of employee benefit plans should keep their...more

Davis Wright Tremaine LLP

New IRS Guidance on Long-Term, Part-Time Employee Retirement Plan Participation

Davis Wright Tremaine LLP on

New proposed regulations clarify how employers should implement retirement plan eligibility rules for long-term, part-time ("LTPT") employees. While some questions remain, the proposed regulations provide a number of welcome...more

Keating Muething & Klekamp PLL

What Employers Need to Know About SECURE 2.0

Keating Muething & Klekamp PLL on

The Senate ushered in the New Year with a bang by passing SECURE 2.0 on December 22, 2022. SECURE 2.0 includes many updates to the sweeping changes brought about under 2019’s original SECURE Act legislation...more

Williams Mullen

New Lifetime Income Illustrations Required This Year

Williams Mullen on

The Setting Every Community Up for Retirement Act (the “SECURE Act”), passed at the end of 2019, adds a participant disclosure requirement that addresses a long-held concern of lawmakers that many participants are not...more

Foley & Lardner LLP

IRS Issues Helpful Guidance on How To Terminate a 403(B) Plan

Foley & Lardner LLP on

An employer who maintains a 403(b) plan (i.e., a 501(c)(3) tax-exempt corporate employer or a school district or government university) may, for a variety of reasons, decide they wish to terminate their 403(b) plan. For...more

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