SECURE 2.0, which was signed into law on December 29, 2022 as part of the larger Consolidated Appropriations Act, is the most wide-sweeping retirement plan legislation enacted in more than a decade. It contains a myriad of...more
Both the Department of Labor ("DOL") and the Internal Revenue Service ("IRS") can assess significant penalties if annual reports are not timely filed for certain retirement and health and welfare plans. However, years ago the...more