Author Archives: jennifer long

On December 9, 2020, the IRS issued Notice 2020-86 (the “Notice”). This new guidance expands on sections 102 and 103 of the Setting…

Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of recent cases is…

As the end of 2020 quickly approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: December 1…

On October 14, 2020, the Department of Labor (the “DOL”) published a Fact Sheet summarizing its fiscal-year 2020 compliance enforcement activities regarding employee…