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Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of recent cases is…
On January 10, the IRS published proposed regulations providing guidance on several provisions of the SECURE 2.0 Act of 2022 (“SECURE 2.0”). First, under…
On November 1, 2024, via Notice 2024-80, the IRS announced the effect of cost-of-living adjustments on certain 2025 dollar limits for various retirement…
As the end of 2024 quickly approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: Required SECURE…
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…
