On April 29, 2020, the Department of Labor and the Department of the Treasury (“Treasury”) issued guidance providing relief for employee benefit plans in the context of the COVID-19 pandemic. The guidance includes the...more
On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) into law. In addition to providing stimulus to businesses and individuals, the CARES Act makes several changes to...more
In Revenue Procedure 2017-41, the IRS makes significant changes to the procedures that it will use in reviewing and approving “pre-approved” retirement plans. The revenue procedure applies to almost all types qualified...more