Stephen Pavlick

Stephen Pavlick

McDermott Will & Emery

Contact  |  View Bio  |  RSS

Latest Publications

Share:

IRS Announces Major Changes to its Determination Letter Program for Individually Designed Retirement Plans

On July 21, 2015, the Internal Revenue Service (IRS) issued Announcement 2015-19 (the Announcement), which ends the five year remedial amendment cycles for individually designed plans effective January 1, 2017. For remedial...more

8/4/2015 - Benefit Plan Sponsors Comment Period Defined Benefit Plans Defined Contribution Plans Determination Letter Internal Revenue Code IRS New Guidance Retirement Plan Section 401 U.S. Treasury

White House Budget Proposal Includes Many Retirement-Related Provisions

On February 2, 2015, the White House released its Fiscal Year 2016 Budget, which includes a number of tax code changes targeting retirement savings. If enacted as presented, the proposals would have a significant effect on...more

2/20/2015 - 401k Federal Budget IRA Qualified Retirement Plans Retirement Plan Small Business Startups Tax Credits

IRS Announces Employee Benefit Plan Limits for 2015

Recently the Internal Revenue Service (IRS) and the Social Security Administration announced the cost-of-living adjustments to the applicable dollar limits on various employer-sponsored retirement and welfare plans and the...more

10/28/2014 - COLA Cost-of-Living Deferred Compensation Employee Benefits IRS Retirement Plan

IRS Releases Highly Anticipated Cash Balance Plan Regulations

The U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) recently released long-awaited final regulations (the Final Regulations) with respect to market rates of return and related Pension Protection...more

10/17/2014 - Equity Plans Final Rules Hybrid Plan IRS Pension Protection Act of 2006 U.S. Treasury

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

Supreme Court Rejects “Presumption of Prudence,” Adopts New Pleading Standards in Fifth Third Bancorp v. Dudenhoeffer

The Supreme Court of the United States has issued its highly anticipated decision in Fifth Third Bancorp v. Dudenhoeffer, No. 12-751. In an opinion written by Justice Breyer for a unanimous court, the Supreme Court held...more

7/9/2014 - Duty of Prudence Employee Benefits ERISA ESOP FIfth Third Bancorp v Dudenhoeffer Pleading Standards Pleadings SCOTUS US Bancorp

IRS Expands Guidance on In-Plan Roth Conversions

Recent IRS guidance clarifies a number of outstanding questions regarding “in-plan conversions” of non-Roth balances to Roth balances in 401(k), 403(b) and governmental 457(b) plans. In particular, the guidance confirms that...more

2/4/2014 - 401k 403(b) Plans 457(b) Plans IRA IRS Roth Conversions

DOL Issues Initial Guidance Describing Proposed Lifetime Retirement Income Notices

New guidance issued by the U.S. Department of Labor (DOL) aims to help participants and beneficiaries with the “decumulation” phase of retirement planning by requiring sponsors to provide illustrations of lifetime retirement...more

6/26/2013 - DOL IRS Notice Requirements Retirement Plan Safe Harbors

DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements

The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan...more

4/1/2013 - Annual Funding Notices Disclosure Requirements DOL ERISA Plan Administrators

9 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×