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PBGC Modernizes De Minimis Distribution Rates

The Pension Benefit Guaranty Corporation (PBGC) published a final rule (Final Rule) on September 9 providing that effective January 1, 2021, it will use the interest and mortality assumptions under Internal Revenue Code...more

The CARES Act and the 401(k) Safe Harbor Mid-Year Amendment Rule

The Coronavirus Aid, Relief, and Economic Security (CARES) Act that was signed into law on March 27 contains several emergency measures affecting retirement plans....more

COVID-19-Related Layoffs May Create More Liabilities for Retirement Plans

As the effects of the coronavirus (COVID-19) pandemic hit the United States, downsizings and shutdowns are spreading indiscriminately throughout the economy. ...more

Qualified Retirement Plan Planning for an Economic Downturn

As concerns continue regarding the possibility of an economic downturn, plan sponsors should be aware of the effects that two potential downturn events could have on their qualified plans....more

SECURE Retirement Legislation Passed in House, Pending in Senate

The SECURE Act is still pending in the US Senate, but the legislation passed the House of Representatives with proposed changes that would increase access to defined contribution plans, promote lifetime income options, and...more

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

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