In making plans for 2024, employers should consider their approach to one of the most challenging new rules of the SECURE 2.0 Act for most types of defined contributions plans, such as 401(k) plans....more
The Employee Retirement Income Security Act of 1974 (ERISA) is a body of federal laws and regulations that govern the provision and operation of certain employer-sponsored benefit plans. While its structure and requirements...more
The SECURE 2.0 Act (the “Act”) was passed by Congress on Dec. 23 and signed into law by President Biden on Dec. 29, 2022. The Act is a sweeping piece of legislation that builds upon the 2019 SECURE Act (“Setting Every...more