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Note: The 2023 Consolidated Appropriations Act (the “CAA”) passed the House and the Senate on December 23, 2022 and December 22, 2022, respectively,…
On November 22, 2022, the U.S. Department of Labor (“DOL”) published final regulations addressing the application of ERISA's fiduciary duties of prudence and…
Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of recent cases is…
On October 21, 2022, via Notice 2022-55, the IRS announced the effect of cost-of-living adjustments on certain 2023 dollar limits for various retirement…
As the end of 2022 quickly approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: December 1…
On September 29, 2022, the IRS published a new edition of its Employee Plans News periodical. The IRS reminds employers that: “The plan…
