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IRS Releases 2025 Cost-of-Living Adjusted Limits for Benefit Plans

The Internal Revenue Service recently announced 2025 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health and welfare plans. Adjustments to certain limits are based on...more

IRS Gives Green Light for Employee Choice Between Different Pre-Tax Benefits

Employees increasingly request (and expect) choice in their benefits. The Internal Revenue Service (IRS) recently released Private Letter Ruling 202434006 (PLR), which approved an employer's program allowing employees to...more

New IRS Guidance on Long-Term, Part-Time Employee Retirement Plan Participation

New proposed regulations clarify how employers should implement retirement plan eligibility rules for long-term, part-time ("LTPT") employees. While some questions remain, the proposed regulations provide a number of welcome...more

IRS Releases 2024 Cost-of-Living Adjusted Limits for Benefit Plans

The Internal Revenue Service recently announced 2024 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health and welfare plans. Adjustments to certain limits are based on...more

IRS Delays SECURE 2.0 Roth Requirement for Catch-up Contributions Until 2026

On Friday, Aug. 25, 2023, the IRS announced a two-year reprieve for employers on the implementation of SECURE 2.0's requirement that catch-up contributions made by higher-income participants be designated as after-tax Roth...more

IRS Releases 2023 Cost-of-Living Adjusted Limits for Benefit Plans

The Internal Revenue Service recently announced 2023 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health, and welfare plans. Adjustments to certain limits are based...more

IRS Releases 2021 Cost-of-Living Adjusted Limits for Benefit Plans

The Internal Revenue Service has announced 2021 dollar limits that apply to qualified retirement plans, including 401(k) plans, deferred compensation plans, and health and welfare plans. Adjustments to certain limits are...more

The CARES Act: Summary of Key Provisions Affecting Employee Benefit Plans

This advisory summarizes key provisions in the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) applying to employee benefit plans. We provide a summary of key items and more detailed FAQs relating to...more

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