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SECURE Act › Notice Requirements › Employee Retirement Income Security Act (ERISA)

Patterson Belknap Webb & Tyler LLP

DOL Clarifies Annual Funding Notice Requirements and Updates Model Notices

Patterson Belknap Webb & Tyler LLP on

On April 3, 2025, the U.S. Department of Labor (the “DOL”) issued Field Assistance Bulletin 2025-02 (the “Bulletin”), clarifying the annual funding notice requirements applicable to defined benefit pension plans under section...more

Bricker Graydon LLP

Save Trees, Grow Retirement Plans

Bricker Graydon LLP on

SECURE 2.0 has changed the game again by now allowing employers to save time and money by eliminating certain notices to be sent to unenrolled employees. In the past sponsors were required to send voluminous documents...more

McDermott Will & Emery

Up, Up and Away: 2020 Increased Penalties for Employee Benefit Plans

McDermott Will & Emery on

For 2020, legislation enacted in December of 2019 dramatically increases penalties imposed by the Internal Revenue Code (the Code) for late filing of certain employee benefit plan notices and reports. In addition, a final...more

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