Notice 2020-86 (Notice) from the Internal Revenue Service (IRS) provides guidance to help interpret and apply certain Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) provisions that impact...more
Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies.
The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more
2/26/2014
/ Affordable Care Act ,
Corporate Counsel ,
Employee Definition ,
Full-Time Employees ,
IRS ,
New Hires ,
Part-Time Employees ,
Pay or Play ,
Safe Harbors ,
Shared Responsibility Rule ,
Transition Relief ,
U.S. Treasury
Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year.
The end of the year marks the deadline by which sponsors of qualified...more
11/22/2013
/ 401k ,
Divorce ,
Hurricane Sandy ,
IRS ,
Notice Requirements ,
Qualified Retirement Plans ,
Retirement Plan ,
Safe Harbors ,
Same-Sex Marriage ,
Year-End Planning ,
Year-End Tax Planning
New rules signal relief for financially sound plans and plan sponsors and are consistent with PBGC's section 4062(e) enforcement policy for "plant shutdown" liability....more