Author Archives: jennifer long

On August 20, 2020, the IRS published proposed regulations addressing a provision of the Tax Cuts and Jobs Act (the “TCJA”), which became…

On August 5, 2020, the DOL issued a regulation regarding information that must be provided on defined contribution plan participants’ benefit statements under…

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

On September 2, 2020, the IRS issued Notice 2020-68 (the “Notice”) to provide additional guidance under the SECURE Act.  (Please see the January…