IRS Issues New Secure 2.0 Interim Guidance re Overpayments
As we have previously posted, Secure 2.0 significantly changed the rules for correction of overpayments from qualified retirement plans (inc
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Aug 292 min read
IRS Notice 2024-63: IRS Provides Clarity on Implementing Student Loan Match Contributions
The IRS recently released Notice 2024-63, answering questions regarding Section 110 of the SECURE 2.0 Act, which allows employers to...
189 views
Dec 15, 20231 min read
IRS Issues Proposed Regulations on Long-Term Part-Time Employee Rules
The SECURE Act in 2019 and SECURE 2.0 Act in 2022 expanded the availability of employer-sponsored retirement plans for long-term...
197 views
Oct 20, 20232 min read
IRS Extends 2023 Form 5500 Filing Deadline for California Plans
On October 16, 2023, the IRS issued IR-2023-89, which postponed the deadline to file various tax forms.
1,175 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...
46 views
Jul 27, 20231 min read
SECURE 2.0 Long Term Part Time Employee Participation
In her recent article for Bloomberg Law, Boutwell Fay's Katrina Veldkamp covers the changes in minimum participation rules for LTPT...
165 views
Jun 16, 20231 min read
Hot off the Press: Applying the IRS's New EPCRS Guidance in the Real World
The IRS has now issued Notice 2023-43 which provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the...
35 views
Jun 15, 20231 min read
IRS Says Third-Party Substantiation Required for Cafeteria Plan Medical and Dependent Care Expense,
IRS Says Third-Party Substantiation Required for Cafeteria Plan Medical and Dependent Care Expense, Rejects Employee Self-Certification...
61 views
Jun 8, 20231 min read
IRS Confirms: “Insignificance” Still Matters Under EPCRS After Secure 2.0
IRS Notice 2023-43 provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the Employee Plans Resolution...
58 views
May 30, 20231 min read
Good News from the IRS (No Really!): IRS Issues Guidance on EPCRS After Secure 2.0
The IRS has now issued Notice 2023-43 which provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the...
92 views
May 26, 20231 min read
Updates to HSA Contribution Limits for 2024
The IRS has announced increases to the Health Savings Account (HSA) contribution limits for 2024. These adjustments are based on the...
82 views
May 11, 20232 min read
Important Deadlines and Updates for Defined Benefit Plan Sponsors and Pre-Approved Plan Providers
Restatement Deadlines for Defined Benefit Plan Sponsors The IRS has provided guidance on restatement deadlines for plan sponsors of...
289 views
May 2, 20231 min read
Secure 2.0 Corrections - EPCRS/Overpayments
This webinar will focus on Secure 2.0 plan correction game-changers that significantly affect plan fiduciaries and participants alike. ...
76 views
Apr 6, 20233 min read
Secure 2.0 Makes Big Changes to Recoupment of Overpayments
Secure 2.0 significantly changed the rules for correction and overpayments from a retirement plan.
1,225 views
Mar 24, 20232 min read
Whose Money is it Anyway? IRS Proposes New Regulations Governing Plan Forfeitures
On February 27, 2023, the IRS published new proposed regulations governing the timing and use of forfeitures in qualified plans (both...
231 views
Jan 13, 20232 min read
We Missed the July 2022 Restatement Deadline – What Do We Do Now? Answer: It’s Complicated
If you missed the July 2022 restatement deadline, all is not lost – you may not even have a problem.
799 views
Nov 17, 20221 min read
IRS Provides RMD Relief for Certain Death Beneficiaries
The IRS recently issued a notice which provides relief for certain missed IRC section 401(a)(9) required minimum death distributions.
403 views
Oct 20, 20226 min read
Taxation of Tuition Assistance Plans
HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 29 • Number 4 • Summer 2022...
1,221 views
Oct 13, 20221 min read
IRS Fixes “Family Glitch” for ACA Subsidies
The IRS issues a final rule this week fixing this family glitch, starting in 2023.
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Oct 6, 20222 min read
IRS Notice 2022-45: Deadlines Extended for Certain CARES Act and Relief Act Amendments
On September 26, the IRS issued Notice 2022-45,[1] which extends the deadline for amending qualified retirement plans, 403(b) plans, and...
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