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Retirement Plan › Retirement › Pension Funds

Groom Law Group, Chartered

Recent IRS Guidance Focuses on Rules for Qualified Foreign Pension Funds

Groom Law Group, Chartered on

At the end of 2022, the Department of the Treasury and the Internal Revenue Service (together, the “IRS”) issued two sets of guidance – a final rule and a proposed rule – addressing the application of certain provisions of...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Reporting to Russian Pension Fund Goes Online

Ogletree, Deakins, Nash, Smoak & Stewart,... on

Historically, employers have been required to log employees’ work experience and years of service in a distinct human resources (HR) document called a “labor book.” New legislation requires employers to now start logging this...more

Franczek P.C.

IRS to Prohibit Lump-Sum Cashout Windows for Pension Plan Retirees

Franczek P.C. on

As described in a prior alert, the IRS issued Notice 2015-49, which abruptly announces the IRS’s intention to prohibit lump-sum cashout windows for pension plan retirees already in pay status. The IRS intends to prohibit...more

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