News & Analysis as of

Employer Contributions

Faegre Drinker Biddle & Reath LLP

PBGC Publishes Final Rule Allowing Simplified Withdrawal Liability Calculations Applicable to Benefit Reductions, Benefit...

On Friday January 8, the Pension Benefit Guaranty Corporation (PBGC) published a final rule that provides multiemployer pension plans with additional methods to help calculate employer withdrawal liability. The rule includes...more

K&L Gates LLP

Benefits Now Available under the Massachusetts Paid Family and Medical Leave Law

K&L Gates LLP on

As of 1 January 2021, individuals covered under the Massachusetts Paid Family and Medical Leave (PFML) law are entitled to receive paid leave for certain events. Specifically, covered individuals may take: Up to 20 weeks of...more

Ary Rosenbaum

It’s time to start counting hours for 2024

Ary Rosenbaum on

The SECURE Act introduced the concept of a “long-term, part-time employee.” Starting in 2021, 401(k) plans are going to need to consider these employees for eligibility, vesting, and company contribution purposes, as they...more

Goodwin

Many Massachusetts Employers With Private Plans Must Renew Exemptions From Remitting Contributions Under MAPFML By December 31,...

Goodwin on

In 2019, many employers obtained an exemption from remitting contributions to the Family and Employment Security Trust Fund (“Trust Fund”) under the Massachusetts Paid Family and Medical Leave Law (“MAPFML”). To obtain the...more

Groom Law Group, Chartered

IRS Guidance on SECURE Act Provides More Detail on Changes to Safe Harbor Plans

The Setting Every Community Up for Retirement Enhancement Act of 2019 (“SECURE Act”) made several changes to the rules for certain safe harbor 401(k) plans. One change increased the cap on automatic enrollment safe harbor...more

Blake, Cassels & Graydon LLP

Target Benefit Pension Plans: A New Option for Quebec Employers and Employees

On December 11, 2020, Quebec’s National Assembly adopted Bill 68, with certain amendments made to its original text, thereby enacting An Act mainly to allow the establishment of target benefit pension plans (Act). The...more

Blake, Cassels & Graydon LLP

Régimes de retraite à prestations cibles : une nouvelle option pour les employeurs et travailleurs québécois

Le 11 décembre dernier, le projet de loi n° 68, Loi visant principalement à permettre l’établissement de régimes de retraite à prestations cibles (la « Loi 68 »), a été adopté par l’Assemblée nationale avec certaines...more

Patterson Belknap Webb & Tyler LLP

SECURE Act Update: IRS Issues Guidance with Respect to Safe Harbor Plans

On December 9, 2020, the Internal Revenue Service (“IRS”) issued Notice 2020-86 which provides guidance relating to certain changes to the safe harbor rules that apply to 401(k) plans made by the Setting Every Community Up...more

Jackson Lewis P.C.

Manufacturers And Multiemployer Pensions — The Importance Of Monitoring Withdrawal Liability

Jackson Lewis P.C. on

Approximately a quarter of the workforce covered by a traditional pension plan is in a multiemployer plan, according to the U.S. Bureau of Labor Statistics. Many manufacturers that participate in such plans are unaware their...more

Fisher Phillips

Who Is A “Long Term, Part Time” Employee? 401(k) Plans Will Soon Need To Know The Answer

Fisher Phillips on

Historically, 401(k) plans could exclude individuals who worked less than 1,000 hours in the plan year. However, the SECURE Act, in its effort to expand access to employer retirement plans, introduced the concept of a “long...more

Ary Rosenbaum

The problem with TPAs

Ary Rosenbaum on

Third-party administrators (TPAs) are the most important plan provider that a 401(k) plan has and the biggest problem is those plan sponsors and many of their advisors don’t know that. That’s a huge problem because it can...more

Foley & Lardner LLP

Paid Family and Medical Leave Benefits are Available January 1, 2021: What Massachusetts Employers Should Do to Prepare

Foley & Lardner LLP on

Massachusetts will soon join the growing list of states mandating paid family and medical leave for employees. Beginning January 1, employees in Massachusetts will be eligible to receive benefits established by the...more

Bowditch & Dewey

Part-Time Employees May Be Eligible for 401(k) Plans

Bowditch & Dewey on

All 401(k) retirement plans have special age and service rules that employees have to meet to become eligible to participate and to vest in employer contributions to those plans. In Notice 2020-68, the IRS explains the new...more

Mintz - Employment, Labor & Benefits...

REMINDER: Massachusetts Paid Family and Medical Leave Next Steps

The Department of Family and Medical Leave (the “Department”) has provided several updates and reminders to Massachusetts employers and employees regarding Massachusetts’s Paid Family and Medical Leave (“PFML”), and we want...more

Proskauer - Tax Talks

SEC Continues to Scrutinize Disclosure of Perks and Personal Benefits

Proskauer - Tax Talks on

Over the past few months, the Securities and Exchange Commission (the “SEC”) has imposed civil penalties in the hundreds of thousands of dollars against multiple publicly traded corporations in connection with their failure...more

Blake, Cassels & Graydon LLP

Quebec Moves Forward with New Supplemental Pension Plan

On October 7, 2020, Bill 68, An Act mainly to allow the establishment of target benefit pension plans (Bill 68), was tabled at Quebec’s National Assembly by the province’s Minister of Finance, Éric Girard. Bill 68’s main...more

Ary Rosenbaum

Don’t be cheap on retirement plans

Ary Rosenbaum on

I always talk about my open-door policy with financial advisors and third party advisors where I will help these plan providers out without me actively seeking their business. I kind of have that liberty because it’s my law...more

Bowditch & Dewey

Are Pooled Employer Plans Right for You?

Bowditch & Dewey on

If you’re a small employer with a 401(k) plan, you might save some money and provide a more professional level of administrative support by joining a Pooled Employer Plan (PEP). Unrelated employers have always been able to...more

Gerald Nowotny

ROCK OF AGES video

Gerald Nowotny on

Rock of Ages - The Arithmathean Pension Plan is a creative idea on how to use a pooled income fund as a version of non-qualified deferred compensation. Provide a lifetime annuity of tax-free distributions for key employees!...more

Blake, Cassels & Graydon LLP

Les employeurs qui reportent le paiement de cotisations sont soumis à d’autres restrictions

On September 21, 2020, the Ontario government filed O. Reg. 520/20 (Regulation), which, among other things, permits employers of certain pension plans to elect to defer one or more consecutive monthly payments of employer...more

Groom Law Group, Chartered

Round One of SECURE Act IRS Guidance Clarifies Some Key Issues for Retirement Plans

IRS Notice 2020-68 (Notice) provides the first round of guidance on a number of provisions under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and the Bipartisan American Miners Act of...more

Carlton Fields

Three Timely Benefits Items Everyone Should Know

Carlton Fields on

Carlton Fields tax attorney Lowell Walters discusses three timely employee benefits issues: using employee benefits to reduce expenses; helping retirement plan participants in an inconsistent investment market; and, the...more

Husch Blackwell LLP

Reminder: Counting Hours For Part-Time Employee Eligibility To Take Effect Soon

Husch Blackwell LLP on

The SECURE Act was adopted in December 2019. As previously discussed, one of its provisions requires every 401(k) plan to permit “long-term” part-time employees to make elective deferrals for plan years beginning on or after...more

Brownstein Hyatt Farber Schreck

IRS Notice 2020-68: Implementing Long-Term Part-Time Employee 401(k) Elective Deferrals

As described in greater detail below, Notice 2020-68 includes guidance for implementing the mandatory participation of long-term part-time nonunion employees in 401(k) plans for plan years beginning Jan. 1, 2021....more

Jackson Lewis P.C.

Guidance to Make Us Feel More SECURE

Jackson Lewis P.C. on

Notice 2020-68 from the IRS provides valuable clarification for sponsors of qualified plans, 403(b) plans, and 457(b) governmental plans, as well as IRA holders, related to certain provisions in the Setting Every Community Up...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

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Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

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California Privacy Rights

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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Controlling and Deleting Cookies

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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