Author Archives: jennifer long

On January 18, 2024, the DOL issued a proposed regulation addressing the following DOL concerns: One factor in the current “highly mobile labor…

On December 20, 2023, the IRS published Notice 2024-2 (the “Notice”) to help explain various provisions of the voluminous law known as SECURE…

IRS Issues Guidance Regarding Long-Term, Part-Time Employees:  As background, the so-called SECURE 1.0 Act provided that if a part-time employee who is at…

As the end of 2023 quickly approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: December 1…