Author Archives: jennifer long

As the end of 2025 approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: Required SECURE 2.0…

On November 13, via Notice 2025-67, the IRS announced the effect of cost-of-living adjustments on certain 2026 dollar limits for various retirement plans…

On September 23, the Department of Labor (the “DOL”) published Advisory Opinion 2025-04A (the “Opinion”). The Opinion addresses whether lifetime income products can…

As discussed in the February 2025 edition of The Speed Reader, on January 10, 2025 the IRS published proposed regulations regarding certain provisions…