In a tight labor market, a 401(k) plan (or other tax-favored retirement plan such as a 403(b) plan) is not really viewed as optional for...

Secure 2.0 significantly changed the rules for correction and overpayments from a retirement plan.

SECURE 2.0 – A Closer Look at Long-term Part Time Employees, Matching Student Loans, and Related Employer Attribution: Join Alison Fay...

The SECURE 2.0 Act was signed into law in December 2022, and it expands the requirement to cover long-term part-time (LTPT) workers in...

On February 27, 2023, the IRS published new proposed regulations governing the timing and use of forfeitures in qualified plans (both...

SECURE 2.0 was signed into law in December 2022 as part of the Consolidated Appropriations Act of 2023. Effective for plan years...

In today’s post, we want to highlight two important ownership attribution rule changes for aggregation of businesses made by the SECURE...

Join Sherrie Boutwell and her co-instructor, Ilene H. Ferenczy, on March 15th & 16th, 2023 1:00 p.m.-4:00 p.m. ET for a two-day training...

After co-presenting at the recent 2023 Annual Meeting for NBOA, both Evan Giller, Boutwell Fay, LLP, and Gary Mauger, New Pinnacle...

Among the sweeping retirement plan changes in the new Secure 2.0 law are a number of important and welcome enhancements for owners of...