As we approach the end of 2021, it is a good time to review upcoming year-end plan amendment deadlines applicable to retirement plans. Employers should review their plans with their providers and advisers to determine if any...more
Temporary Relief from Physical Presence Requirements for Spousal Consent -
Under the Internal Revenue Code (Code), certain elections under retirement plans require the consent of a participant’s spouse....more
The Internal Revenue Service (IRS) has issued guidance extending two imminent deadlines for plan sponsors utilizing IRS pre-approved plan documents for Internal Revenue Code (Code) Section 403(b) plans and defined benefit...more
The Internal Revenue Service recently announced the dollar limitations for pension plans and other items beginning January 1, 2018. Some of the limits are listed below....more