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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 February 7, 2024, the IRS published its Employee Plans News newsletter to explain that the IRS has started the second phase of…
On January 18, 2024, the DOL issued a proposed regulation addressing the following DOL concerns: One factor in the current “highly mobile labor…
On December 20, 2023, the IRS published Notice 2024-2 (the “Notice”) to help explain various provisions of the voluminous law known as SECURE…
IRS Issues Guidance Regarding Long-Term, Part-Time Employees: As background, the so-called SECURE 1.0 Act provided that if a part-time employee who is at…
As the end of 2023 quickly approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: December 1…
