Tax Reform, U.S. Treasury, Retirement Plan

Mandatory Roth Catch-up: More than Meets the Eye

Foley & Lardner LLP on 3/25/2025

In January, the Department of the Treasury (“Treasury”) and Internal Revenue Service (IRS) issued proposed regulations on the catch-up contribution provisions under the SECURE 2.0 Act of 2022 (“SECURE 2.0”). While the...more

Time to catch-up on your New Year’s regulations: IRS “super” and Roth guidance

Eversheds Sutherland (US) LLP on 1/23/2025

On January 10, 2025, the Department of the Treasury and the Internal Revenue Service issued proposed regulations related to two new catch-up contribution provisions under the SECURE 2.0 Act of 2022 (SECURE 2.0): (1) the...more

IRS Issues Guidance on Mandatory Automatic Enrollment

Groom Law Group, Chartered on 1/20/2025

On January 10, 2025, the Treasury Department and the IRS issued Proposed Regulations addressing one of SECURE 2.0’s signature requirements: that all newly established 401(k) plans and 403(b) plans with cash or deferred...more

IRS Proposed Regulation Addresses Rules Relating to Plan Forfeitures

Groom Law Group, Chartered on 3/3/2023

Historically, the topic of forfeitures has raised many questions for qualified plan administrators- specifically, how and when they can be used. But there has been little formal guidance from the Department of Treasury and...more

Weekly IRS Roundup December 12 – December 16, 2022

McDermott Will & Schulte on 12/20/2022

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 12, 2022 – December 16, 2022...more

Taxation & Representation - May 2019 #2

Brownstein Hyatt Farber Schreck on 5/29/2019

Tax Tidbit - Regulators have until June 22 to finalize guidance on the Tax Cuts and Jobs Act (P.L.115-97). The 18-month mark since the legislation was signed into law is quickly approaching. The Treasury Department and...more