News & Analysis as of

457(b) Plans

Locke Lord LLP

Legislation Proposed to Allow Employers to Make Matching Contributions on Student Loan Repayments

by Locke Lord LLP on

Two bills have been introduced in the Senate that would allow employers to make matching contributions under 401(k), 403(b), governmental 457(b) and SIMPLE plans as if the participant’s student loan payments were salary...more

Proskauer - Employee Benefits & Executive...

SECURE Act: Two Key Changes for Defined Benefit Plans

As part of our ongoing series on the SECURE Act, this post discusses two key changes affecting defined benefit plans: (1) the ability to start in-service distributions at age 59½ (reduced from 62), and (2) new tools for...more

Best Best & Krieger LLP

Taking Advantage of Governmental Retirement Plan Contribution Limits

by Best Best & Krieger LLP on

Many governmental 457(b) deferred compensation and 401(a) defined contribution plan sponsors do not take full advantage of the contribution limits for these plans. To do this, you need to understand: the limits, who they...more

Carlton Fields

Using Nonqualified Plans to Reduce 401(k)/403(b) Costs

by Carlton Fields on

This article focuses on 401(k) and 403(b) plans that are in one of the following situations: 1. The plan failed ADP or ACP testing and must distribute excess amounts to its higher-ranking employees or make additional...more

Pullman & Comley, LLC

SECURE Act Modifies Retirement Plan Distribution Rules

by Pullman & Comley, LLC on

New legislation impacting retirement plans and their participants was signed into law by President Trump on December 20, 2019. The Setting Every Community Up for Retirement Enhancement Act (the “SECURE Act”) is one of the...more

Groom Law Group, Chartered

SECURE Act Requires Immediate Action by Plan Service Providers

by Groom Law Group, Chartered on

Congress recently passed the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”), the largest package of retirement system reforms in over a decade.  Many of the provisions in the SECURE Act...more

Groom Law Group, Chartered

Year-End Challenges and Opportunities: Congress Passes SECURE Act, Caddy Tax Repeal, and More

by Groom Law Group, Chartered on

On Thursday, December 19, the Senate passed two spending bills to fund the government through September 30, 2020, one of which (H.R. 1865, the “Further Consolidated Appropriations Act of 2020” or the “Act”) contains the...more

Clark Hill PLC

2020 Benefits Limits

by Clark Hill PLC on

Please see full 2020 Benefit Limit Chart below for more information. ...more

Ary Rosenbaum

Retirement Plan Advisors Advantage - November 2019

by Ary Rosenbaum on

....One More Thing For Plan Providers, Some points to ponder. When Steve Jobs would lead an Apple press conference, he would always end it with "one more thing," which was an important announcement of a new Apple product....more

Best Best & Krieger LLP

Rules Governing Your Participant-Directed 457(b) or Defined Contribution 401(a) Plan

by Best Best & Krieger LLP on

Many cities and special districts in California maintain one or more defined contribution retirement plans (i.e., a 457(b) or 401(a) plan) in which the participants are given investment responsibility over their respective...more

Pullman & Comley, LLC

IRS Announces Cost of Living Adjustment (COLA) Limits for 2020 Applicable to Retirement Plans

by Pullman & Comley, LLC on

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2020. Many...more

Ary Rosenbaum

Proposal for tax fee plan withdrawals for LTC premiums

by Ary Rosenbaum on

I’m not a fan of reporting legislation, but this piqued my interest. Sen. Pat Toomey (R-PA), a member of the Senate Finance Committee, is working on a bill that would allow plan participants to withdraw funds from their...more

Best Best & Krieger LLP

Ways To Correct Governmental Plan Problems

by Best Best & Krieger LLP on

There are several tools that can be used to correct or fix governmental plan problems. First, some classification. Practically all the retirement plans we discuss are “tax-advantaged” in one form or another. However,...more

Hodgson Russ LLP

Employee Benefits Developments - November 2019

by Hodgson Russ LLP on

The Employee Benefits Practice is pleased to present the Employee Benefits Developments Newsletter for the month of November 2019. Click through the links below for more information on each specific development or case....more

Hodgson Russ LLP

2020 Benefit Limits Announced

by Hodgson Russ LLP on

The Internal Revenue Service has announced the cost of living adjustments dollar limits applicable to benefit plans (see IRS Notice 2019-59)....more

Ary Rosenbaum

2020 Limits Announced

by Ary Rosenbaum on

As I’m sure you heard, the Internal Revenue Service released their 2020 Cost of Limit Adjustment limits for qualified plans and individual retirement accounts. The salary deferral limit for participants in 401(k), 403(b),...more

Husch Blackwell LLP

Planning For 2020: Year-End Deadlines And Considerations For Employee Retirement, Health And Welfare Plans

by Husch Blackwell LLP on

As the end of the year approaches, employers should be aware of important year-end deadlines and considerations related to their retirement and health and welfare plans. We have compiled a list of these deadlines and provide...more

Nelson Mullins Riley & Scarborough LLP

2020 Employee Benefit Plan Limits

The IRS has released the 2020 cost-of-living adjustments for limits on employee benefits with some adjustments to the 2020 rates including minor increases to the maximum elective deferrals, the maximum benefits allowed under...more

Parker Poe Adams & Bernstein LLP

IRS Announces 2020 Dollar Limitations for Retirement Plans

The IRS has announced the 2020 annual dollar limitations for retirement plans based on the applicable cost-of-living adjustment guidelines. The annual limit for elective deferrals to 401(k) and 403(b) plans will increase from...more

Brownstein Hyatt Farber Schreck

Employee Benefits-Related Limits For 2020

This chart sets forth some of the annually adjusted dollar limits that impact employee benefits, as published by the Internal Revenue Service, the Social Security Administration and the Pension Benefit Guaranty...more

Bond Schoeneck & King PLLC

IRS Announces 2020 Retirement Plan and Other Benefit Limitations

by Bond Schoeneck & King PLLC on

The Internal Revenue Service recently announced the dollar limitations for retirement plans and other benefits, beginning January 1, 2020. Some of the limits are listed below. ...more

Akin Gump Strauss Hauer & Feld LLP

2020 Annual Benefit Plan Limits

The Internal Revenue Service (IRS) on November 6, 2019 announced the following cost of living inflation adjusted dollar limits applicable to tax-qualified plans and other benefit plans for 2020...more

Ward and Smith, P.A.

Retirement Plan Contribution Limits Will Increase in 2020

by Ward and Smith, P.A. on

The Internal Revenue Service announced on Wednesday, November 6, that several contribution limits in qualified retirement plans will increase next year. The IRS announced the increases as part of an annual adjustment for...more

Drinker Biddle & Reath LLP

IRS Announces 2020 Dollar Limits for Employee Benefit Plans

by Drinker Biddle & Reath LLP on

The IRS has announced the dollar limits for contributions and benefits in retirement plans and certain deferred compensation plans for 2020. We have compiled a chart summarizing the key limits below, including how they...more

Dentons

IRS issues cost of living adjustments to retirement plan limits - 2019

by Dentons on

The IRS has just issued the cost of living adjustments for various retirement plan limitations that will take effect either on January 1, 2020, or for the 2020 plan year. These 2020 plan limitations are important to both plan...more

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