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Taxpayers are required to take minimum annual distributions, commonly referred to as required minimum distributions (RMDs), from their Individual Retirement Accounts (IRAs) and certain other defined contribution plans (e.g.,...more
The U.S. Department of Labor’s Wage and Hour Division (“DOL”) issued a third installment of new Q&As regarding the Families First Coronavirus Response Act (“the Act”) on March 28, 2020. Foley’s Coronavirus Task Force...more
The Internal Revenue Service has issued Notice 2014-74, updating its safe harbor model notices for use by qualified retirement plans to satisfy the special tax notice requirement under Section 402(f) of the Internal Revenue...more