Author Archives: jennifer long

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…

Under a SECURE 2.0 Act of 2022 (“SECURE 2.0”) provision that has garnered a lot of attention, matching contributions can be made with respect…

As background, IRS Form 5330 (Return of Excise Taxes Related to Employee Benefit Plans) must be filed, and a related excise tax paid…