On April 25, 2024, the U.S. Department of Labor (DOL) released regulations redefining who is an investment advice fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code...more
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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Eligibility ,
Full-Time Employees ,
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Part-Time Employees ,
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Recordkeeping Requirements ,
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SECURE Act ,
Temporary Employees ,
Vested Benefits