News & Analysis as of

Retirement Plan Department of Labor (DOL) Benefit Plan Sponsors

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

How 401(k) Plan Sponsors Can Be Pro-Active

As a 401(k) plan sponsor, you need to understand that not only is the plan a great benefit for you and your employees, but it has some negative aspects if you’re not proactive in maintaining it. If you ignore your 401(k)...more

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

Kaufman & Canoles

ESOPs Benefits & Compensation - Q1 2025 Client Alert

Kaufman & Canoles on

Happy Spring from the Kaufman & Canoles ESOPs, Benefits & Compensation team! We hope you’re shaking off the winter blues and ready for another round of benefits updates. ...more

Smith Anderson

New DOL Guidance for Pension Plan Sponsors - What Employers Need to Know

Smith Anderson on

On April 3, 2025, the U.S. Department of Labor (DOL) issued important new guidance for employers that sponsor defined benefit (pension) plans. This guidance provides new model notices and addresses several outstanding...more

Bricker Graydon LLP

The DOL Lost and Found Database is Live

Bricker Graydon LLP on

Late last year, the Department of Labor (DOL) launched the public Retirement Savings Lost and Found Database. Created as part of SECURE 2.0, the DOL hopes that the database will serve as a centralized location to help missing...more

Morris, Manning & Martin, LLP

EBSA Guidance on Annual Funding Notices … Better Later than Never

On April 3rd, the Employee Benefits Security Administration (EBSA) released FAB 2025-02 and related model notices to provide some guidance for the 2024 plan year annual funding notices (AFNs). The EBSA is requiring that plan...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Thing You Have To Fear As A 401(k) Plan Sponsor

I n his inauguration speech, Franklin Delano Roosevelt said that “the only thing we have to fear is fear itself.” 401(k) plan sponsors have more to fear than fear itself except the problem is that they’re unaware that they...more

Proskauer - Employee Benefits & Executive...

SECURE 2.0’s Required Changes to Annual Funding Notices Become Effective in 2025

SECURE 2.0 introduced many changes for retirement plans, including updated disclosure requirements for a defined benefit plan’s annual funding notice (AFN). These updated AFN disclosure requirements apply for all plan years...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Most 401(k) Plan Errors We See Today

401(k) plans are like intricate, complex, machines. There are many moving parts, in dealing with participants, plan sponsors, and Third Party Administrators (TPAs). That means errors happen. However, as an ERISA attorney,...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

You don’t have as much leverage as you think

As a plan fiduciary, I still can’t believe it. A Third Party Administrator (TPA) we terminated was trying to hold us up for valuations and a Form 5500 we paid for, as part of, annual administration. It was $80,000....more

Jackson Lewis P.C.

Missing Participants – New State Unclaimed Property Fund Option for Small Balances

Jackson Lewis P.C. on

On January 14, 2025, the DOL issued Field Assistance Bulletin (FAB) 2025-01, providing sponsors and administrators of ongoing defined contribution plans with a new option for missing participant balances of $1,000 or less:...more

Shipman & Goodwin LLP

Plan Forfeiture Litigation: A Trend to Watch

Shipman & Goodwin LLP on

The most recent wave of ERISA litigation is focused on the use of plan forfeitures in 401(k) plans, with the newest case, Armenta v. WillScot Mobile Mini Holdings Corp. being filed just last week. Although, for years, many...more

Faegre Drinker Biddle & Reath LLP

Things I Worry About (8): DOL Investigations and Unsuspecting Plan Sponsors (2)

As explained in my last post, Things I Worry About (7), the DOL’s EBSA has a number of programs that can restore benefits to plans and participants. Those include: - Civil investigations. - Criminal investigations. -...more

Jackson Lewis P.C.

Exciting Update: Self-Correction for Delinquent Contributions Now Possible Under the DOL’s VFCP

Jackson Lewis P.C. on

On January 14, 2025, the Employee Benefits Security Administration (EBSA) within the Department of Labor (DOL) updated its Voluntary Fiduciary Compliance Program (VFCP). The VFCP allows plan officials to correct certain...more

Verrill

DOL Announces Temporary Enforcement Policy Regarding Transfer of Small Retirement Benefit Payments of Missing Participants to...

Verrill on

Retirement plan fiduciaries have a new option for handling small benefit payments owed to missing participants and beneficiaries thanks to a temporary enforcement policy announced by the Department of Labor (“DOL”) earlier...more

Seyfarth Shaw LLP

The DOL May Not Actually Want to Hear From You: New Guidance Streamlining the Voluntary Fiduciary Correction Program

Seyfarth Shaw LLP on

The DOL updated its voluntary fiduciary correction program (“VFCP”) which was introduced over 20 years ago to allow plan sponsors to corrected enumerated fiduciary breaches. The amended VFCP now allows for self-correction of...more

McCarter & English, LLP

DOL Issues Guidance on Retirement Plan Treatment of Missing Participants with Small Balances

The United States Department of Labor (DOL) has released Field Assistance Bulletin 2025-01 (the Bulletin), providing much-needed guidance to fiduciaries of retirement plans covered by the Employee Retirement Income Security...more

Faegre Drinker Biddle & Reath LLP

Things I Worry About (7): DOL Investigations and Unsuspecting Plan Sponsors

The DOL’s EBSA has a number of programs that can restore benefits to plans and participants. Those include: - Civil investigations. - Criminal investigations. - Informal compliant resolutions. - Correction programs. ...more

Keating Muething & Klekamp PLL

Benefits Monthly Minute - January 2025

The January Monthly Minute highlights a recent Texas court decision holding ESG investing violated ERISA and a new development in the J&J prescription drug case that found plaintiff lacked standing to sue, and also digs into...more

Seyfarth Shaw LLP

Missing Participants – What to do With Abandoned Accounts

Seyfarth Shaw LLP on

Over the years, plan sponsors and administrators have wrestled with the question of what to do with the accounts of participants who left employment years earlier and cannot now be located. ...more

Saul Ewing LLP

Organizing Your Company’s Health and Welfare Plans Part 2: Creating a Committee Checklist

Saul Ewing LLP on

In the prior article we discussed the reasoning behind creation of a health and welfare committee to oversee administration of the health and welfare plans. In creating a charter, a plan sponsor will need to decide whether to...more

Morrison & Foerster LLP

Sorry I’m Late: New Guidance on Late Contributions

Twenty (20!) years after it last issued guidance, the DOL’s Employee Benefits Security Administration has finally released an updated Voluntary Fiduciary Correction Program (VFCP). VFCP is a program that permits retirement...more

Husch Blackwell LLP

New Simplified DOL Rules for Self-Correcting Delinquent Contributions

Husch Blackwell LLP on

On January 14, 2025, the U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) announced significant updates to the VFCP. These changes, effective March 17, 2025, introduce a self-correction feature for...more

Nelson Mullins Riley & Scarborough LLP

DOL Relaxes Certain Self-Correction Rules for Tax-Qualified Retirement Plans

On Jan. 15, 2025, the Department of Labor (DOL) published updates to its Voluntary Fiduciary Correction Program (VFCP) to allow certain delinquent participant contributions, delinquent loan repayments and improper loans to be...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

With some penalties, there is nothing I can do

Memorial Sloan Kettering is probably one of the top 5 cancer hospitals in the United States. If I ever got cancer, I’d be there as a patient instead of some rinky dink local hospital (my mother would take us to the nearest...more

455 Results
 / 
View per page
Page: of 19

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide