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SECURE 2.0 Roth Catch-up Requirement Delayed until January 1, 2026

On August 25, 2023, the IRS issued guidance delaying until January 1, 2026 the SECURE 2.0 requirement that any age 50 catch-up contributions by an employee with prior-year compensation over $145,000 be made on a Roth basis,...more

Congress Set for Busy Lame Duck Session; To Take Up Expansive Set of Issues, Including Defense, Healthcare, Tax, and More

​​​​​​​With the midterm elections now behind us, the U.S. House of Representatives and the U.S. Senate return to Washington this week to kick off the lame duck session, entering the twilight of the legislative year with a...more

Biden-Harris Administration Announces Debt Cancellation, Other Changes to Student Lending Program

​​​​​​​On August 24, 2022, the U.S. Department of Education (the Department) announced an extension of the pause on student loan repayment, student debt cancellation, a new income-driven repayment plan, and proposed changes...more

PBGC Issues Final Rules Regarding Special Financial Assistance Program: What Contributing Employers Should Know

On July 6, the Pension Benefit Guaranty Corporation (PBGC) issued the Final Rules (Final Rules) implementing the Special Financial Assistance Program (SFA) enacted by Congress as part of the American Rescue Plan Act of 2021...more

Green Book Proposals Related to Estate and Gift Tax

On March 28, the Biden administration released its budget recommendations for fiscal year 2023 (which begins this October 1). The budget calls for nearly $5.8 trillion in spending during the upcoming fiscal year, offset by...more

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