Author Archives: jennifer long

The following is a summary of cases for which courts have provided rulings, since last month’s edition of The Speed Reader was published.…

As background, the so-called SECURE 1.0 Act provided that if a part-time employee who is at least 21 completes at least 500 hours…

On August 23, the IRS published Private Letter Ruling 202434006 (the “PLR”). The applicant proposed to amend its 401(k) plan (the “401(k) Plan”),…

Cybercriminals’ recent focus on the large amount of assets in retirement plans has properly received much publicity. That focus, and the resulting theft…