The U.S. Department of Labor (DOL) on April 23, 2024, issued the Retirement Security Rule (the Final Rule), which expands who qualifies as an investment advice fiduciary for purposes of the Employee Retirement Income Security...more
6/14/2024
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Amended Rule 702 ,
Department of Labor (DOL) ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary ,
Fiduciary Rule ,
Financial Services Industry ,
Investment Adviser ,
Multi-Factor Test ,
New Rules ,
Prohibited Transactions ,
Retirement Plan
The IRS on Aug. 3, 2022, issued Notice 2022-33, which extends the deadlines for qualified retirement plans, 403(b) plans and governmental retirement plans (including 457(b) plans) to adopt amendments reflecting certain...more
8/16/2022
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403(b) Plans ,
457(b) Plans ,
CARES Act ,
Filing Deadlines ,
Internal Revenue Code (IRC) ,
IRS ,
Pension Plan Amendments ,
Plan Documents ,
Qualified Retirement Plans ,
Required Minimum Distributions ,
Retirement Plan ,
Safe Harbors ,
SECURE Act ,
Time Extensions
Because of the international health crisis caused by the coronavirus (COVID-19), retirement plan sponsors, and the compensation professionals and retirement plan administrators that advise plan sponsors, are in unchartered...more
• The recent Tax Cuts and Jobs Act of 2017 (the Act), enacted on Dec. 22, 2017, contains a few rules that will impact benefit administrators.
• This client alert focuses on changes made to the tax treatment of plan loan...more
2/22/2018
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Deadlines ,
Early Retirement Distributions ,
Employee Benefits ,
Excise Tax ,
Executive Compensation ,
Human Resources Professionals ,
Income Taxes ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
IRA Rollovers ,
IRS ,
Loans ,
New Rules ,
Offsets ,
Plan Administrators ,
Plan Documents ,
Qualified Retirement Plans ,
Retirement Plan ,
Tax Cuts and Jobs Act ,
Tax Reform ,
Tax Returns ,
Termination ,
Trump Administration