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Cheers to 50 Years of ERISA: A Major Milestone in Employee Protection

As the Employee Retirement Income Security Act (“ERISA”) celebrates its 50th anniversary, it offers us an opportunity to reflect on its transformative impact on employee benefits and retirement security. Signed into law on...more

Third Time’s a Charm? The Department of Labor Releases Its Third Iteration of the Fiduciary Rule

Over strenuous objection from some members of the financial services industry and some members of Congress, on April 23, 2024, the Department of Labor (DOL) released its final rule (the Final Rule) defining what it means to...more

Donning the Plan, Forgetting the Top Hat: A Common Oversight in ERISA Compliance

When drafting a deferred compensation plan or agreement for a key employee (a “top hat plan”), the focus is almost always on the terms of the plan. In the process, many employers miss a crucial step—filing the top hat...more

Things Every Employer Should Know About Pension-Linked Employee Savings Accounts (PLESAs)

In the wake of recent developments, we are pleased to provide insights into Pension-Linked Employee Savings Accounts (PLESAs) under the Secure 2.0 Act. PLESAs are short-term savings accounts that are established and...more

2023 End of Year Plan Sponsor “To Do” List (Part 4) Executive Compensation

As 2023 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our To Do Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more

2023 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Retirement Plans

As 2023 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more

2023 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more

IRS Delays Roth Catch-Up Contribution Requirement

On August 25, 2023, the IRS issued Notice 2023-62, which gives retirement plan sponsors a two-year administrative transition period to implement the SECURE 2.0 requirement that certain catch-up contributions to 401(k) and...more

SECURE 2.0 and Required Minimum Distributions in 401(k) Plans: What Plan Sponsors Need to Know

SECURE 2.0 brought significant changes to retirement planning and distributions, including updating the Required Minimum Distribution (RMD) requirements.  As background, RMDs are the minimum amounts that individuals who...more

2022 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Retirement Plans

As 2022 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more

2022 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more

IRS Extends Amendment Deadline for Certain Qualified Plan Amendments

The IRS recently provided some welcome relief in the form of extended amendment deadlines for sponsors of qualified retirement plans (including collectively bargained plans)...more

2021 End of Year Plan Sponsor “To Do” List (Part 4) Executive Compensation

As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues, Part...more

2021 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Retirement Plans

As 2021 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more

2021 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more

2021 End of Year Plan Sponsor “To Do” List (Part 1) Health and Welfare

We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health and welfare plan issues....more

In Case You Missed It – Summer 2021

Summer has come and gone, but there was no summer vacation for employee benefits legislation and guidance. In case you have been too busy to check out our blogs lately, here are some key items to help you stay organized and...more

2020 End of Year Plan Sponsor “To Do” List (Part 4) - Qualified Retirement Plans

As 2020 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more

2020 End of Year Plan Sponsor “To Do” List (Part 3) - Executive Compensation

As 2020 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and...more

With a New Administration, Will the Department of Labor’s Fiduciary Rule Once Again be Revised?

The Department of Labor’s (the “DOL”) attempts to regulate the conduct of fiduciaries under ERISA and the Code has been mired in controversy. In 2010, the Obama administration’s DOL proposed a fiduciary regulation that was...more

2020 End of Year Plan Sponsor “To Do” List (Part 2) Annual Cost of Living Adjustments

As 2020 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and...more

CARES Act Provides Funding Relief for Single Employer Pension Plans

With plan sponsors concerned about cash flow, the Coronavirus Aid, Relief and Economic Security (CARES) Act provides much needed relief by delaying the minimum required contributions for single employer defined benefit plans....more

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