401(k) Plans | Boutwell Fay

Sep 268 min read

Is Joining A MEP or PEP The Right Plan Move?

The SECURE Act of 2019 brought significant changes to multiple employer plans (MEPs) and introduced pooled employer plans (PEPs). These reti

302 views

May 302 min read

Recent Developments in 401(k) Forfeiture Cases: Key Updates for Plan Sponsors

We have two significant updates in the arena of 401(k) forfeiture cases that could have far-reaching implications for employers and plan spo

502 views

Dec 7, 20232 min read

Mastering Year-End Preparations: Lessons from a Year of Insightful Webinars

This past year, Boutwell Fay hosted a series of webinars focusing specifically on SECURE 2.0 issues. We covered key topics that are...

13 views

Oct 27, 20234 min read

Forfeitures Again? Why You Really Do Need to Take a Second Look at Forfeiture Compliance Now

As described in our post earlier this year, the Department of the Treasury issued proposed regulations on the use of forfeitures by...

488 views

Aug 31, 20232 min read

The IRS Issues a Reprieve: Roth Catch-up Contributions Deadline Delayed After 2025

In response to appeals from a broad swath of the retirement plan community, on August 25, 2023, the IRS issued Notice 2023-62, which...

47 views

Aug 24, 20231 min read

SECURE 2.0 Matching Contributions on Student Loan Repayments

Katrina Veldkamp's recent article for Bloomberg Law addresses the new provisions introduced by SECURE 2.0 for matching contributions for...

115 views

Jul 25, 20231 min read

The Latest on MEPs, PEPs & DCGs (formerly GoPs)

Get updated on the latest developments in the rapidly changing world of Multiple Employer Plans (MEPs), Pooled Employer Plans (PEPs), and...

45 views

Apr 28, 20232 min read

New Rules for Form 5500

The Department of Labor has issued new rules detailing a number of changes to Form 5500 and Form 5500-SF reporting, starting for plan...

523 views

Apr 13, 20234 min read

Lost in Translation: Applying the New EPCRS Rules under Secure 2.0

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...

698 views

Mar 28, 20234 min read

Expanded Coverage For Part-Time Employees Under Secure 2.0

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...

3,023 views

Mar 16, 20232 min read

Secure 2.0 – Treating Student Loans as Elective Deferrals

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

689 views

Feb 16, 20231 min read

SECURE 2.0 PERMITS SELF-CERTIFICATION OF HARDSHIP DISTRIBUTION CONDITIONS

The SECURE 2.0 Act (enacted in late December 2022) makes a welcome change to the administration of 401(k), 403(b), and 457(b) plans by...

2,507 views

Feb 9, 20231 min read

A Valentine’s Day “KISS” for Small Retirement Plans:

Keeping it Simple under the Secure Act 2.0 for IRAs, SEPs & SIMPLE Plans Among the sweeping retirement plan changes in the new Secure 2.0...

37 views

Jan 18, 20231 min read

Sherrie Boutwell to present at the WP&BC 2023 Annual Legislative & Regulatory Update

Join Boutwell Fay's Sherrie Boutwell as she presents with JP Morgan's Dan Notto next week on Wednesday, January 25th from 3:30 PM - 7:00...

26 views

May 13, 20222 min read

DOL Weighs In On Permitting 401(k) Plans Investing In Cryptocurrencies

The DOL has issued a release that outlines where they stand on the subject of 401(k) plans investing in Cryptocurrencies.

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Qualified and Non-Qualified Deferred Compensation Plans

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Qualified and Non-Qualified Deferred Compensation Plans

Health and Welfare Plans

Plan Correction and Government Audits

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