News & Analysis as of

Disclosure Requirements Defined Benefit Plans Benefit Plan Sponsors

Nelson Mullins Riley & Scarborough LLP

DOL Issues Late-Breaking Guidance on Defined Benefit Pension Plan Annual Funding Notices

The SECURE Act 2.0, enacted in December 2022, made several updates to what must be included in annual funding notices (“AFN”) issued by defined benefit pension plans. For large plans (as defined below) with a plan year ending...more

Williams Mullen

Annual Employee Benefits Compliance Checklists: Plan Administrators of Governmental and Church Plans

Williams Mullen on

Administrators of governmental plans and church plans that are not subject to the Employee Retirement Income Security Act of 1974 (ERISA) should review the following actions to be taken before the end of 2024 and address what...more

Proskauer - Employee Benefits & Executive...

SECURE Act: Key Changes for Plan Sponsors and Employers

Last week, the U.S. House of Representatives passed the Setting Every Community Up for Retirement Enhancements (SECURE) Act of 2019. To become law, the bill still needs to be passed by the Senate and signed by the President....more

King & Spalding

November and December 2015 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

King & Spalding on

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties. To avoid such...more

Franczek P.C.

PBGC Issues Draft 2015 Premium Filing Instructions Requiring De-risking Disclosures

Franczek P.C. on

The PBGC recently submitted draft forms and instructions for 2015 premium filings to the Office of Management and Budget. The draft forms and instructions would require defined benefit plan sponsors to notify the PBGC if they...more

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