Maggie McTigue

Maggie McTigue

McDermott Will & Emery

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Latest Publications


Recent IRS Guidance Prohibits Lump-Sum Windows for Pension Retirees, Updates Pension Mortality Tables for 2016

The Internal Revenue Service (IRS) recently issued two significant notices for employers that sponsor defined benefit pension plans, particularly those considering lump-sum windows as a “de-risking” option for their plans....more

9/3/2015 - Benefit Plan Sponsors De-Risking Defined Benefit Plans Funding Requirements Internal Revenue Code IRS Lump Sum Offers Lump Sum Payments New Guidance PBGC Pensions Private Letter Rulings Section 401 U.S. Treasury

DOL Provides Greater Flexibility for Distribution of Annual Participant Fee Disclosure Effective Immediately

The U.S. Department of Labor (DOL) recently issued guidance providing defined contribution plan administrators with additional flexibility on the timing requirements for distribution of the required annual fee disclosure to...more

4/21/2015 - 401k Benefit Plan Sponsors Defined Contribution Plans DOL Fee Disclosure New Guidance

New IRS Rules on Direct Rollovers of Taxable and Non-Taxable Amounts Require Changes to Defined Contribution Plan Administration...

The Internal Revenue Service (IRS) recently released guidance allowing participants to allocate the taxable and non-taxable portions of a single distribution from a defined contribution retirement plan into separate accounts....more

11/13/2014 - Defined Contribution Plans Distribution Rules IRS Retirement Plan

New Money Market Fund Rules Require Review by Retirement Plan Sponsors

The U.S. Securities and Exchange Commission (SEC) recently amended the rules governing money market funds in an effort to increase the stability and liquidity of these funds in times of economic stress. Money market funds...more

9/11/2014 - Benefit Plan Sponsors Employer Liability Issues LiquidAlts Liquidity Fees Money Market Funds Redemption Gates Retirement Plan SEC

Additional Affordable Care Act Guidance Clarifies Exchange Notices and 90-Day Waiting Period

Recent guidance clarifies the exchange notice requirement and the 90-day waiting period limitation under the Affordable Care Act. The U.S. Departments of Labor (DOL), Health and Human Services, and the Treasury (the...more

9/26/2013 - Affordable Care Act DOL Employer Group Health Plans Health Insurance Exchanges Healthcare Marketplace Notice Waiting Periods

DOL Permits Plan Administrators to Reset Annual Fee Disclosure Deadline

The United States Department of Labor (DOL) recently issued guidance that gives administrators of defined contribution plans a one-time opportunity to reset their deadline for providing participants with the plan’s required...more

8/16/2013 - 401k Benefit Plan Sponsors Deadlines DOL Fee Disclosure

DOL Audit Letters Requesting Proof of Compliance with Health Care Reform Requirements

The U.S. Department of Labor (DOL) audits already evaluate a company’s compliance on a spectrum of laws, statutes and regulations. However, the DOL has updated and revamped its audit letter to now also capture compliance...more

2/20/2013 - Affordable Care Act Audits Compliance DOL Employer Group Health Plans

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