An employer’s permanent cessation of contributions to a multiemployer pension plan can trigger withdrawal liability. This liability may reach affiliated trades or businesses with sufficient common ownership to be under...more
Notice 2020-68 from the IRS provides valuable clarification for sponsors of qualified plans, 403(b) plans, and 457(b) governmental plans, as well as IRA holders, related to certain provisions in the Setting Every Community Up...more
9/8/2020
/ 403(b) Plans ,
457(b) Plans ,
Employee Benefits ,
Employer Contributions ,
Individual Retirement Account (IRA) ,
IRS ,
Multiple Employer Plan (MEP) ,
Retirement Plan ,
SECURE Act ,
Small Business ,
U.S. Treasury