News & Analysis as of

Retirement Plan › Internal Revenue Service › Pension Protection Act of 2006

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Well, I was right about auto enrollment

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

People are flawed, except for saints and Popes. One of my many flaws is that I enjoy being right. I love predicting things and being right (such as the end of revenue sharing, and a former employer going out of business...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Don’t forget that DB restatement date

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

The Internal Revenue Service (IRS) has established a process that requires all retirement plan sponsor who have adopted a pre-approved retirement plan to restate their plans once every six years to reflect changes in the...more

Dechert LLP

Reducing Administrative Hardship – IRS Releases Final Regulations Relating to Hardship Distributions for Section 401(k) Plans

Dechert LLP on

The Internal Revenue Service (the “IRS”) issued final regulations, effective September 23, 2019 (the “Final Regulations”), that modify the hardship distribution rules for plans established under Section 401(k) of the Internal...more

McGuireWoods LLP

IRS Proposes Changes to Hardship Distribution Regulations

McGuireWoods LLP on

Earlier this month, the IRS proposed changes to existing rules governing distributions from 401(k) and 403(b) plans on account of certain financial hardships. The proposed regulations reflect several statutory changes enacted...more

Kilpatrick

Tax Reform Requires Plan Sponsors to Update 401(k) Plan Special Tax Notices

Kilpatrick on

Section 402(f) of the Internal Revenue Code (the “Code”) requires plan sponsors to give written explanations of tax implications to recipients of qualified retirement plan distributions eligible for rollover treatment, often...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Two-Year Preapproved Defined Contribution Plan Window is Still Open

Ogletree, Deakins, Nash, Smoak & Stewart,... on

Retirement plan vendors sponsoring defined contribution plan documents approved by the Internal Revenue Service (IRS) have begun issuing packages containing the new IRS-approved version of those documents—reflecting the...more

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