PODCAST: Williams Mullen's Benefits Companion - Big Changes to Catch-Up Contributions in 2025
5 Key Takeaways | IRS Final RMD Rules & Proposed Regulations to Address SECURE 2.0 Act Issues
PODCAST: Williams Mullen's Benefits Companion - New IRS Guidance on SECURE 2.0 Act Student Loan Employer Contributions
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#WorkforceWednesday: SECURE 2.0 Act - Navigating New Retirement Plan Provisions in 2024 - Employment Law This Week®
PODCAST: Williams Mullen's Benefits Companion - SECURE 2.0: Leveraging Opportunities Employees Want Most
PODCAST: Williams Mullen's Benefits Companion - IRS 2024 Health Plan Affordability Threshold May Put Some at Risk
PODCAST: Williams Mullen's Benefits Companion - SECURE 2.0 Act Relief for Plan Corrections
PODCAST: Williams Mullen's Benefits Companion - SECURE 2.0 Act - More Relief for Plan Administrators
PODCAST: Williams Mullen's Benefits Companion - SECURE 2.0 Act – Highlights and To Do’s for 2023
#WorkforceWednesday: SECURE Act 2.0 - What 401(k) Plan Sponsors Need to Know - Employment Law This Week®
5 Key Takeaways | Establishing Tax Qualified Retirement Plans
DOL Clarifies Timing of Lifetime Income Disclosures in Benefit Statements
PODCAST: Williams Mullen's Benefits Companion - Back to the Future: SECURE Act and SECURE Act 2.0
The Year Ahead: COVID-19's Impact on the Employee Benefits Value Proposition
2021: The Year Ahead for Employers
KNOCK YOURSELF OUT - RESUSCITATING TAXPAYERS WITH BUYER'S REMORSE!
PODCAST: Williams Mullen's Benefits Companion - Plan Administrators’ 2020 Year-End Checklist
COVID-19 Estate News: Five Important Takeaways from the CARES Act that Affect Your Estate
Our winter alert addresses some of the retirement and welfare benefit changes that have been of most concern to our clients. After being postponed for two years, the mandate that catch-up contributions made by certain higher...more
The IRS issued updated safe harbor explanations for the Section 402(f) rollover notice in Notice 2026-13, replacing Notice 2020-62. The guidance includes separate model notices for distributions from non-Roth accounts and...more
For years, catch-up contributions were one of the few simple things left in the 401(k) world. If you were 50 or older, you could defer more. Payroll processed it. Providers administered it. Plan sponsors rarely thought about...more
Retirement plan sponsors should take note of new IRS safe harbor rollover notices. As a reminder, section 402(f) of the Internal Revenue Code requires retirement plan administrators to provide recipients of eligible...more
On January 15, 2026, the Internal Revenue Service (IRS) issued Notice 2026-13, which revises the safe harbor explanations that may be used to satisfy the special tax notice requirement under Internal Revenue Code (Code) §...more
The IRS recently issued Notice 2026-13 (the “IRS Notice”), modifying two safe harbor explanations that retirement plan sponsors may use for the purpose of providing required 402(f) notices to participants, beneficiaries, and...more
The January Benefits Monthly Minute digs into IRS updates aligning eligible rollover distribution notices with SECURE 2.0, a win for Meijer in a 401(k) forfeiture suit, and a reminder to update health plan Notice of Privacy...more
There is no denying it: sponsors are tired. SECURE 2.0 arrived in waves, and many employers are overwhelmed by rules that seem half-finished, delayed, or constantly “to be determined.”...more
On January 15, 2026, the IRS and Treasury issued Notice 2026-13, which updated the guidance available to plan administrators tasked with providing rollover notices and safe harbor special tax notices designed to comply with...more
A recent WSJ article highlights a critical alert for beneficiaries who inherited traditional IRAs after 2019: the window to take distributions is limited and time-sensitive. Under the post-SECURE Act guidance from the...more
The past year saw a number of significant benefits changes, so as we close out 2025 and look toward 2026, we hope you’ll find these updates helpful. ...more
We often are asked how to correct automatic enrollment and automatic escalation errors in 401(k) and 403(b) retirement plans. The fix typically has required plan sponsors to make qualified nonelective contributions (“QNECs”)...more
2025 was a busy year for the Internal Revenue Service (IRS) and Departments of Labor (DOL), Treasury and Health and Human Services (HHS). ...more
The December 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 4.6%, the same as in November. The December applicable federal rate (“AFR”) for use with a sale to a defective...more
Unlike virtually all other types of plans, 457(b) plans maintained by (non-governmental) tax-exempt entities—such as many charities, hospitals, insurers, and private universities—did not receive the benefit of an extended...more
Non-governmental employers that sponsor Section 457(b) deferred compensation plans should be mindful that December 31, 2025, is the deadline for plan amendments to reflect changes in law included in the SECURE 2.0 Act of 2022...more
Traditional pensions, known as defined benefit plans, have been on the decline since their heyday in the 1960s. Guaranteed lifetime income was a key feature of traditional pension plans. Benefits under a plan would be paid...more
Non-governmental, tax-exempt employers that sponsor 457(b) plans are required to make amendments to comply with the SECURE 2.0 Act of 2022 (including the SECURE Act of 2019) no later than December 31, 2025. As we previously...more
As 2025 comes to an end, we are pleased to present our traditional End-of-Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 addressed health and welfare plan...more
I f you’ve worked in the 401(k) business long enough, you know that survival isn’t guaranteed. It’s a world that’s part Wall Street, part Mad Max, and part The Hunger Games, where recordkeepers merge faster than tributes...more
Recently, we reported here on the new cost-of-living adjusted limits for qualified retirement plans published by the IRS in Notice 2025-67 (the “Notice”). In addition to the normal annual adjustments we previously reported...more
Non-governmental, tax-exempt employers (i.e., non-profit organizations) that sponsor 457(b) deferred compensation plans should add this item to their year-end to-do lists: amending the plan to comply with the SECURE 2.0 Act...more
In 2022, Congress enacted the SECURE 2.0 Act (the “Act”) with the intent to expand coverage and increase retirement savings. This week several provisions of the Act related to catch-up contributions became effective following...more
Our Employee Benefits & Executive Compensation Group advises plan sponsors to get ready for 2025 IRS year-end amendments and offers year-end action items....more
No later than December 31, 2025, non-governmental 457(b) deferred compensation plans must be amended for certain changes under the SECURE Act of 2019 and the SECURE 2.0 Act of 2022. More specifically, non-governmental 457(b)...more