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IRS Notice 2020-68 Provides SECURE Act and Miners Act Guidance

Notice 2020-68 from the Internal Revenue Service provides clarifications for sponsors and administrators of 401(k) plans and other qualified retirement plans, 403(b) plans, and 457(b) governmental plans on certain provisions...more

CARES Act Brings Compensation, Benefits, and Payroll Tax Changes

With broad bipartisan support, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act or Act), signed into law by the president on March 27, provides a $2 trillion economic stimulus and contains numerous and...more

Deferring Pension Funding Obligations Through Minimum Funding Waivers

Sponsors of single-employer defined benefit (DB) pension plans could be subject to higher-than-usual minimum funding contribution requirements over the next several years, for at least two reasons. First, the interest rates...more

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