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On December 27, 2020, President Trump signed into law the Consolidated Appropriations Act, 2021 (the “Act”). The Act, which consists of over five…

On December 9, 2020, the IRS issued Notice 2020-86 (the “Notice”). This new guidance expands on sections 102 and 103 of the Setting…

Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of recent cases is…

As the end of 2020 quickly approaches, retirement plan sponsors should promptly consider several important potential tasks. Examples include the following: December 1…