Author Archives: jennifer long

On September 23, 2019, the IRS published final regulations governing financial hardship distributions from 401(k) plans and 403(b) plans. As background, while a…

On September 27, 2019, the DOL published final regulations that increase the salary thresholds used to determine if executive employees, administrative employees, and…

On August 14, 2019, the IRS published Revenue Ruling 2019-19 (the “Ruling”). Under the Ruling’s hypothetical facts, an employer sponsors a tax-qualified retirement…

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