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SECURE Act › New Guidance › Reporting Requirements

Verrill

DOL Updates Model Annual Funding Notices for SECURE 2.0

Verrill on

On April 3, 2025, the Department of Labor issued Field Assistance Bulletin No. 2025-02 (the FAB), providing initial guidance and updated models for defined benefit plan Annual Funding Notices that comply with the notice...more

Nelson Mullins Riley & Scarborough LLP

DOL Issues Late-Breaking Guidance on Defined Benefit Pension Plan Annual Funding Notices

Nelson Mullins Riley & Scarborough LLP on

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

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

Groom Law Group, Chartered

DOL Issues SECURE 2.0 Annual Funding Notice Guidance, Including Updated Model Notices

Groom Law Group, Chartered on

On April 3, 2025, the Department of Labor (“DOL”) issued Field Assistance Bulletin 2025-02 (the “Bulletin”), which provides guidance related to certain modifications made by the SECURE 2.0 Act of 2022 (“SECURE 2.0”) to the...more

Kilpatrick

DOL Issues Model Annual Funding Notices Reflecting SECURE 2.0 Changes

Kilpatrick on

On April 3, 2025, the US Department of Labor (“DOL”) released Field Assistance Bulletin No. 2025-02 (“FAB 2025-02”), which provides guidance regarding new content requirements that apply to pension plans’ annual funding...more

Faegre Drinker Biddle & Reath LLP

Stop the Presses – Annual Funding Notice Guidance Issued

Faegre Drinker Biddle & Reath LLP on

On April 3, 2025, the Department of Labor (DOL) issued guidance on the Annual Funding Notice changes made by the SECURE Act 2.0 and provided model notices. Pension plan administrators should review and revise their annual...more

Bricker Graydon LLP

The Gift That Keeps on Giving: New IRS Guidance on Roth Employer Contributions

Bricker Graydon LLP on

The Internal Revenue Service (IRS) gave plan sponsors an early Christmas gift with the release of new guidance late last year addressing several key provisions contained in SECURE 2.0. A welcome portion of the notice was...more

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