PODCAST: Williams Mullen's Benefits Companion - New IRS Guidance on SECURE 2.0 Act Student Loan Employer Contributions
PODCAST: Williams Mullen's Benefits Companion - What a Relief! 403(b) Plan Developments
PODCAST: Williams Mullen's Benefits Companion - Court Decisions Impacting Plan Sponsors and Fiduciaries
DOL Clarifies Timing of Lifetime Income Disclosures in Benefit Statements
PODCAST: Williams Mullen's Benefits Companion - Back to the Future: SECURE Act and SECURE Act 2.0
Three Timely Benefits Items Everyone Should Know
Videocast: Asset management regulation in 2020 videocast series – SEC enforcement
PODCAST: Williams Mullen's Benefits Companion - Student Loan Benefits
On September 16, 2025, the Internal Revenue Service (IRS) issued final regulations to reflect statutory changes under Section 603 of SECURE 2.0, which generally require that catch-up contributions made by participants in...more
On September 16, 2025, the U.S. Department of the Treasury and Internal Revenue Service (IRS) issued final regulations implementing the Roth catch-up contribution provisions of the SECURE 2.0 Act of 2022. These provisions...more
On September 16, 2025, the Internal Revenue Service (IRS) released a final regulation providing guidance on how plan sponsors should implement a requirement under the SECURE 2.0 Act for catch-up contributions in retirement...more
We are entering the home stretch of a memorable year. While benefits litigation may not be the first thing that comes to mind, it has been a very busy year for ERISA class actions, particularly for defined contribution plans...more
On September 16, 2025, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued final regulations regarding the provisions of the SECURE 2.0 Act of 2022 (“SECURE 2.0”) that relate to...more
Join Robert Morris Esq., a Shareholder in Stark & Stark’s Trusts & Estates Department, for a free webinar exploring retirement accounts (IRAs, 401(k)s, 403(b)s, and more) and the impact of the SECURE 2.0 Act. Topics will...more
The IRS recently issued final guidance on a significant SECURE 2.0 provision that changes how older, high-income employees contribute to their retirement plans. ...more
On September 15, 2025, the Department of the Treasury and the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) implementing key provisions of the SECURE 2.0 Act, including the Roth catch-up...more
The Internal Revenue Service has at long last issued final regulations with respect to the Roth catch-up contribution mandate, which was added to the Internal Revenue Code three years ago. The regulations require that 401(k),...more
According to Fidelity Investments’ latest Q2 2025 retirement analysis, retirement savers got some good news: average 401(k), 403(b), and IRA balances hit record highs. Despite the rocky market start this quarter, balances...more
On September 16, 2025, the Department of the Treasury and the Internal Revenue Service (IRS) issued final regulations related to two new catch-up contribution provisions under the SECURE 2.0 Act of 2022: (1) the provision...more
On Sept. 15, 2025, the Department of Treasury and the Internal Revenue Service released final regulations implementing the SECURE 2.0 Act’s catch-up contribution provisions, generally effective for plan years beginning on or...more
To balance the budget, SECURE 2.0 Section 603 added a requirement that catch-up contributions for certain “high earners” must be designated Roth, rather than pre-tax. ...more
Recently, the Department of the Treasury and the IRS issued the long-awaited final regulations regarding the provisions of SECURE 2.0 relating to catch-up contributions made by participants in qualified defined contribution...more
Another excessive fee case is wrapping up, this time involving the $5.6 billion Northwell Health 403(b) Plan. After five years of motions, amendments, and appeals, the parties have agreed to a $2.75 million settlement....more
On September 15, 2025, the Internal Revenue Service (IRS) issued final regulations implementing provisions of the SECURE 2.0 Act related to age 50 catch-up contributions under employer-sponsored retirement plans....more
Participants in Section 401(k), Section 403(b) and governmental Section 457(b) Plans who are age 50 or older are able to make salary deferrals in excess of the limit on salary deferrals for younger participants. These...more
When most people think about ERISA lawsuits, the usual suspects are plan sponsors. They’re the fiduciaries who pick the investments, hire the service providers, and have the crosshairs on their backs when plaintiffs’ firms go...more
On September 15, 2025, the Department of Treasury and Internal Revenue Service issued final regulations addressing catch-up contribution rules for 401(k) plans, 403(b) plans, and governmental 457(b) plans under the SECURE 2.0...more
On this Ropes & Gray podcast, ERISA and benefits partner Sharon Remmer is joined by litigation & enforcement partners, Amy Roy and Dan Ward, to discuss President Trump’s recent Executive Order that directs the U.S. Department...more
Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment, companies often must deal with difficult tax, equity, and benefits issues that arise in...more
Over the past few years, several colleges and universities across the country have unexpectedly closed, often with little notice to the communities they served. When this happens, the immediate attention is usually given to...more
Under the current administration, the Department of Labor has once again changed course on its view of permissible investing strategies for retirement plans, warming to crypto and private equity, and confirming their distrust...more
Vanguard’s latest report makes a blunt point: allowing collective investment trusts (CITs) in 403(b) plans could save the median plan participant about 0.08% to 0.09% annually compared to mutual fund fees—translating into...more
AT A GLANCE - There is currently a disparity in the permitted investment options available under different retirement plans, putting participants of Section 403(b) plans at a disadvantage when compared with participants of...more