On November 27, 2023, the IRS published proposed regulations clarifying the rules for long‑term, part-time employees (“LTPT employees”).
The new rules — long-awaited since enactment of the SECURE Act in December 2019 —...more
12/8/2023
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Vested Benefits
The U.S. Department of the Treasury has recently proposed new regulations that clarify when and for what purposes defined contribution plans — such as 401(k) plans — may use forfeitures. These regulations are proposed to...more