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Retirement Plan › Internal Revenue Service › Guidance Update

Bricker Graydon LLP

Final Warning: Distributions to Beneficiaries Must Begin in 2025

Bricker Graydon LLP on

The retirement plan industry has been wrestling with the changes to required minimum distribution (RMD) provisions made by the SECURE Act and SECURE 2.0. One issue in particular has caused considerable confusion....more

McDermott Will & Emery

New IRS Guidance for Tax-Qualified Pension Plans with Rehired Retirees Due to COVID-19

McDermott Will & Emery on

The Internal Revenue Service (IRS) recently updated its guidance for retiree distributions under a defined benefit plan. Specifically, the new IRS guidance addresses rehires following a bona fide retirement due to COVID-19. ...more

Snell & Wilmer

Updated Nonqualified Deferred Compensation Plan Audit Guide

Snell & Wilmer on

In June the Internal Revenue Service released an updated Nonqualified Deferred Compensation Audit Technique Guide. This updated Guide replaces the initial Guide published in 2015. While it is too early to say whether the...more

BCLP

BCLP Benefits Q3 2020 Newsletter: IRS, DOL, and PBGC Guidance

BCLP on

In this edition of our newsletter, we have summarized key third quarter guidance from the Internal Revenue Service ("IRS"), Department of Labor ("DOL"), and Pension Benefit Guaranty Corporation ("PBGC"). As we look back on...more

Groom Law Group, Chartered

IRS and PBGC Guidance on Single-Employer Defined Benefit Funding Relief Under The CARES Act

Groom Law Group, Chartered on

On July 31, the IRS issued Notice 2020-61 (the “Notice”) to provide guidance related to the special funding rules applicable to single-employer defined benefit pension plans under the Coronavirus Aid, Relief, and Economic...more

BCLP

BCLP Benefits Mid-Year 2020 Newsletter: Q2 2020 COVID-19 and Additional Regulatory Guidance

BCLP on

In the second quarter of 2020, we have seen employers faced with continued challenges as they manage the impact of the COVID-19 pandemic on their businesses and begin the process of returning to normal operations. The flurry...more

Foley & Lardner LLP

IRS Provides Additional Guidance for CARES Act Retirement Plan Loans and Distributions

Foley & Lardner LLP on

On June 19, 2020, the IRS issued Notice 2020-50 (the “Notice”), which provides additional guidance regarding coronavirus distributions and loans from qualified retirement plans under the Coronavirus Aid, Relief, and Economic...more

Eversheds Sutherland (US) LLP

DOL and Treasury update guidance agendas for employee benefits (Spring 2019) 

Eversheds Sutherland (US) LLP on

The principal regulators of US employee benefits have recently published updates to their guidance plans for the coming months. On May 22, 2019, the US Department of Labor (DOL) published its Semi-Annual Regulatory Agenda,...more

Eversheds Sutherland (US) LLP

Treasury Announces 2016-2017 Regulatory Agenda for Employee Benefits

Eversheds Sutherland (US) LLP on

The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months. ..On August 15, 2016, the U.S. Department of the Treasury and the Internal Revenue Service...more

Mintz - Employment, Labor & Benefits...

Rollover Contributions: What Plan Administrators Need to Know

Mintz - Employment, Labor & Benefits... on

Retirement plan administrators routinely receive requests from employees to accept rollover contributions of amounts held in a prior employer’s qualified plan or, in some cases, an IRA. When processing these requests, plan...more

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