Brian M. Pinheiro

Brian M. Pinheiro

Ballard Spahr LLP

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IRS Issues In-Plan Roth Rollover Guidance

The Internal Revenue Service has issued long-awaited guidance regarding the ability for participants in section 401(k), 403(b), and governmental 457(b) plans to convert balances from pre-tax and after-tax sources into Roth...more

12/13/2013 - 401k 457(b) Plans IRA Rollovers IRS Retirement Plan

Final Regulations Issued on Safe Harbor Contribution Suspension

The Treasury Department has issued final regulations regarding the ability to suspend employer contributions to "safe harbor" 401(k) and 403(b) plans during a plan year. Employers that maintain safe harbor plans should...more

11/15/2013 - 401k 403(b) Plans Benefit Plan Sponsors Employee Benefits Employer Contributions Safe Harbors

DOL Delays Obligation of 401(k) and 403(b) Plans To Distribute Annual Investment Related Information

The U.S. Department of Labor (DOL) yesterday released Field Assistance Bulletin 2013-2 granting plan sponsors of participant-directed individual account plans (such as 401(k) and 403(b) plans) the ability to delay this year’s...more

7/23/2013 - 401k 403(b) Plans Deadlines Delays DOL

Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity

The newly enacted American Taxpayer Relief Act (H.R. 8) includes a significant new opportunity to perform “in-plan” conversions of pretax dollars to Roth (after-tax) dollars of funds held in defined contribution retirement...more

1/8/2013 - 401k American Taxpayer Relief Act Employee Benefits Fiscal Cliff IRA IRS Retirement Retirement Plan Roth Conversions

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