Michael Richman

Morgan Lewis

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Latest Posts › Internal Revenue Code (IRC)

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Plan Distribution and Rollover Guidance After Chamber of Commerce v. US Department of Labor - An Analysis of the Deseret Letter

This paper examines how a plan service provider (such as a trustee, record-keeper, broker-dealer, or investment adviser) can offer participant-level distribution and rollover guidance under the US Department of Labor’s...more

9/20/2018 / Benefit Plan Sponsors , Department of Labor (DOL) , Employee Retirement Income Security Act (ERISA) , Internal Revenue Code (IRC) , Retirement Plan

UPDATE: US Tax Reform Impacts Roth IRA Conversions

The Internal Revenue Service confirms in writing that recharacterizing 2017 Roth IRA conversions will be permitted until October 15, 2018....more

1/29/2018 / Individual Retirement Account (IRA) , Internal Revenue Code (IRC) , IRS , Tax Reform

IRS and DOL Issue Guidance on Including Deferred Annuities in Target Date Funds

Guidance addresses nondiscrimination, qualified default investment alternative, and annuity safe harbor rules. On October 24, the Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL) each issued...more

11/19/2014 / Defined Contribution Plans , Department of Labor (DOL) , Internal Revenue Code (IRC) , IRS , New Guidance , Target Date Funds , Variable Deferred Annuities

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