Author Archives: jennifer long

On October 26, 2020, via Notice 2020-79, the IRS announced the effect of cost-of-living adjustments on certain 2021 dollar limits for various retirement…

The IRS recently released Private Letter Ruling 202023007 (the “PLR”). The PLR applicant, who owned an IRA, requested a waiver of the Internal…

ERISA Litigation Update:  Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of…

On September 22, 2020, the DOL issued a proposed regulation intended to help employers analyze whether a worker is an independent contractor or…