Among the provisions of SECURE 2.0 (effective December 29, 2022) welcomed by plan sponsors were the additions to the Internal Revenue Code that allow qualified plans to refrain from trying to recoup an “inadvertent benefit...more
by Lyn Domenick Many retirement plan errors are inadvertent and involve small dollar amounts. However, the work involved in correcting such errors can be time consuming and burdensome. Fortunately, SECURE 2.0 provides that...more
On May 19, 2017, the U.S. Court of Appeals for the D.C. Circuit issued a decision in TNA Merchant Projects, Inc. v. Federal Energy Regulatory Commission (FERC or the “Commission”),1 holding that FERC has the authority to...more