R. Randall Tracht

R. Randall Tracht

Morgan Lewis

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‘Securing’ Your Safe-Harbor Plan: IRS Provides Guidance on SECURE Act Changes Affecting Safe-Harbor Plans

Notice 2020-86 (Notice) from the Internal Revenue Service (IRS) provides guidance to help interpret and apply certain Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) provisions that impact...more

1/11/2021  /  401k , Employee Benefits , IRS , Regulatory Reform , Retirement Plan , Safe Harbors , SECURE Act , Tax Planning

DOL Issues Final Rules for New Retirement Plan Electronic Disclosure Safe Harbor

The US Department of Labor (DOL) announced publication of a final rule expanding the electronic disclosure options available for retirement plan communications on May 21. ...more

5/22/2020  /  Department of Labor (DOL) , Disclosure Requirements , Electronic Disclosure , Employee Benefits , Employee Retirement Income Security Act (ERISA) , Retirement Plan , Safe Harbors

PBGC Proposes New Regulations Under Reportable Events Rule

New rules signal relief for financially sound plans and plan sponsors and are consistent with PBGC's section 4062(e) enforcement policy for "plant shutdown" liability....more

4/12/2013  /  Benefit Plan Sponsors , Employee Retirement Income Security Act (ERISA) , Enforcement Actions , PBGC , Proposed Regulation , Reporting Requirements , Safe Harbors
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