Author Archives: jennifer long

For many years, the IRS has had a program for qualified plans (e.g., 401(k) plans) under which plan document drafters submit their plans…

On September 1, 2021, the IRS issued Revenue Procedure 2021-38 (“2021-38”). This guidance addresses the deadline for qualified plan sponsors to adopt interim…

Since 1991, the IRS has had formal correction programs in place for various retirement plan compliance issues. Current programs under that Employee Plans…

On July 26, 2021, the Department of Labor (“DOL”) issued a series of Frequently Asked Questions (“FAQs”) addressing lifetime income illustrations. As background,…