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SECURE 2.0 Technical Corrections

On December 6, the House Ways and Means, House Education and the Workforce, Senate Finance, Senate Health, Education, Labor and Pension committees released a discussion draft of technical corrections and other clarifications...more

DOL’s Latest Update to Fiduciary Rule Focuses on Relationships

On November 3, 2023, the Department of Labor (DOL) published in the Federal Register its long-awaited proposed update to its “fiduciary rule” that defines when a person becomes a fiduciary to a retirement plan subject to...more

IRS (Permanently) Allows Digital Signatures for Section 83(b) Elections

Good news ­– the IRS announced that it will allow taxpayers to make and file Section 83(b) elections with a digital signature. This decision makes permanent a practice that the IRS temporarily allowed during the COVID-19...more

Impact of State Privacy Laws on Vendor Agreements

The Department of Labor, as part of its cybersecurity initiative in 2021, published best practices and tips for fiduciaries to consider when contracting and monitoring recordkeepers and other plan service providers.  The...more

IRS Cautions Plan Sponsors of ESOPs

As part of SECURE 2.0, Congress directed the Department of Labor to develop an employee ownership initiative to encourage and incentivize employee ownership in the companies they work for. Last month, the Department of Labor...more

More Relief from RMD Rules in 2023

The IRS provided more transitional relief in Notice 2023-54 (“2023 Notice”) for certain required minimum distributions (“RMDs”).  The 2023 Notice extends the transitional relief that the IRS previously issued in Notice...more

SECURE 2.0: Catch-up Changes and After-Tax Employer Contributions

While we are pleased to have you contact us by telephone, surface mail, electronic mail, or by facsimile transmission, contacting Kilpatrick Townsend & Stockton LLP or any of its attorneys does not create an attorney-client...more

Federal District Court Narrows Interpretation of Fiduciary Rollover Advice

On February 13, 2023, a federal district court in the Middle District of Florida invalidated the Department of Labor’s (“DOL”) policy as to when advice provided by a financial institution or financial professional (“adviser”)...more

SECURE 2.0 Act of 2022, as enacted Summary of Key Provisions

On December 29, 2022, President Biden signed the Secure 2.0 Act of 2022 (the “Secure 2.0 Act”) into law. The Secure Act 2.0 builds off of the Secure Act, the last major retirement plan legislation enacted at the end of 2019,...more

Taxation of Infertility Treatments and Surrogacy Benefits

Many people, for one reason or another, are unable to start or expand a family. Some people look to assisted reproductive technologies (“ARTs”) to conceive a child. These ART treatments include in vitro fertilization...more

Senate Proposes Secure 2.0 Act

On December 19, 2022, the Senate Appropriations Committee released the 2023 Consolidated Appropriations Act (“Act”), which includes retirement legislation called the “Secure 2.0 Act.” This proposed bill is very similar to...more

Transition Relief for Certain RMDs before 2023

The IRS has published transitional relief in Notice 2022-53 (the “Notice”) for required minimum distributions (“RMDs”) to certain beneficiaries who may not have anticipated the IRS’s interpretation of the RMD rules announced...more

401(k) Plan Investments: ESG, Private Equity and Cryptocurrency

Many employers desire to offer innovative investments in their 401(k) plans as a way to enhance the plan’s value, attract talent and appeal to a younger workforce. But decisions regarding investment options are subject to...more

[Webinar] Cryptocurrency and NFT Tax - March 15th, 1:30 pm ET

Join the Kilpatrick Townsend tax team for our winter CLE webinar as team members discuss the current federal, state, and unclaimed property treatment of cryptocurrency, non-fungible tokens and related tax topics. The webinar...more

4 Key Takeaways | Mid-Year Tax Update [Video]

On June 22, 2021, Kilpatrick Townsend Tax attorneys Lynn Fowler, Heather Preston, Rob Daily, and Jeff Reed participated in a mid-year tax update webinar hosted by the firm. The webinar discussed recent tax issues in the...more

4 KEY TAKEAWAYS: Mid-Year Tax Update

On June 22nd, Kilpatrick Townsend Tax attorneys Lynn Fowler, Heather Preston, Rob Daily, and Jeff Reed participated in a mid-year tax update webinar hosted by the firm. The webinar discussed recent tax issues in the federal...more

PTE 2020-02 for Investment Advice Fiduciaries: Overview and Checklist

Overview: In general, the prohibited transaction rules (in ERISA and the Tax Code) (1) prohibit fiduciaries that provide investment advice to plans subject to Title I of ERISA (including 401(k) plans, pension plans and...more

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