Alison Smith Fay A special provision in the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) signed by the President on...

Boutwell Fay LLP is pleased to present March 2021 of Benefits News. This edition includes the article “The DOL Offers Guidance on How to ...

The American Rescue Plan Act (“ARPA”) was signed into law on March 11, 2021. Among its multitude of relief provisions are a couple which...

By: Evan Giller and Ruel Pile The U.S. Department of Labor (“DOL”) has for some time been concerned about whether retirement plans are...

On Wednesday, March 17, Boutwell Fay hosted the webinar “New Rules for Flexible Spending Accounts.” This informative and timely...

At the end of 2020 Congress enacted the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which was part of the...

Boutwell Fay LLP is pleased to present February 2021 of Benefits News. This edition includes an article by Alison Fay, “CA Brings...

On Tuesday, February 23rd, Boutwell Fay hosted the webinar “Service Agreements in a Nutshell: What Employers Need to do Before Signing a...

Plop, Plop, Fizz, Fizz, Oh, what a Relief it Is! Sherrie Boutwell The Consolidated Appropriations Act 2021 (the “CAA”) was signed into...

In June, the IRS announced that they were issuing opinion letters for pre-approved defined contribution plan documents. Now that it is...

Generally, the Internal Revenue Code (Code) requires all unvested benefits to immediately vest when the (tax-qualified) plan is either...

The Consolidated Appropriations Act 2021 (the “CAA”) was signed into law on December 27, 2020 and provides, among many other things, a...

On Thursday, December 10th, Boutwell Fay hosted the webinar “2020 Year End and Late Breaking Developments: What You Need to Know for ...

Boutwell Fay LLP is pleased to present November 2020 of Benefits News. This edition includes an article on choosing a QDIA under the final...

What does it mean to be able to “rely” on the pre-approved document’s IRS individual determination letter or on an opinion or advisory...

The Bipartisan American Miners Act of 2019 (the “Miners Act”), enacted at the end of 2019, provides that effective for...

Internal Revenue Code (“IRC”) section 162(m) imposes a $1 million deduction limitation for compensation paid to “covered employees”...

On Wednesday, November 18th, Boutwell Fay hosted the webinar “New Fiduciary Investment Duties Under ERISA Affecting ESG Investments and...

Boutwell Fay LLP is pleased to present October 2020 of Benefits News. This edition includes an article on Pre-Approved Defined...

Many sponsors of 403(b) plans have adopted pre-approved volume submitter plan documents in the last few years. If you are a...