News & Analysis as of

Retirement Plan › Employee Benefits › Pension Protection Act of 2006

Proskauer - Employee Benefits & Executive...

Ninth Circuit Agrees with Third Circuit that “Highest Contribution Rate” for Withdrawal Liability Payment Calculations Excludes...

Proskauer - Employee Benefits & Executive... on

On January 31, 2022, the Ninth Circuit affirmed the lower court’s finding that surcharges imposed by the Pension Protection Act (“PPA”) are excluded from the determination of an employer’s “highest contribution rate” for...more

Proskauer - Employee Benefits & Executive...

PBGC Issues Final Rule with Simplified Methods for Withdrawal Liability Calculations

Proskauer - Employee Benefits & Executive... on

The Pension Benefit Guaranty Corporation (“PBGC”) issued a final rule on January 7, 2021 that impacts the calculation of withdrawal liability by multiemployer pension plans in endangered or critical status. The final rule...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Still push automatic enrollment

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

When I was at college, I was very involved politically. Someone I met my freshman year at Stony Brook and a friend to this day was someone I met through these political circles and has made a name for himself as a state party...more

Poyner Spruill LLP

House Passes SECURE Act, Aims at Improving Retirement Savings System

Poyner Spruill LLP on

On Thursday May 23rd, the House of Representatives passed the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE” Act) with a near unanimous vote. Billed as an attempt to encourage retirement...more

McGuireWoods LLP

IRS Proposes Changes to Hardship Distribution Regulations

McGuireWoods LLP on

Earlier this month, the IRS proposed changes to existing rules governing distributions from 401(k) and 403(b) plans on account of certain financial hardships. The proposed regulations reflect several statutory changes enacted...more

Kilpatrick

Tax Reform Requires Plan Sponsors to Update 401(k) Plan Special Tax Notices

Kilpatrick on

Section 402(f) of the Internal Revenue Code (the “Code”) requires plan sponsors to give written explanations of tax implications to recipients of qualified retirement plan distributions eligible for rollover treatment, often...more

Seyfarth Shaw LLP

PPA Trumps Just Born’s NLRA Right To Unilaterally Implement Pension Proposal

Seyfarth Shaw LLP on

Seyfarth Synopsis: While an employer can bargain to impasse and exit a critical status multiemployer pension fund, under the Pension Protection Act it cannot bargain to impasse and implement a proposal that would have it...more

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