Archives

IRS Publishes Final Regulations Regarding Hardship Distributions:

On September 23, 2019, the IRS published final regulations governing financial hardship distributions from 401(k) plans and 403(b) plans. As background, while a…
Continue reading

DOL Issues Final Regulations Affecting Overtime Payment Requirements:

On September 27, 2019, the DOL published final regulations that increase the salary thresholds used to determine if executive employees, administrative employees, and…
Continue reading

IRS Publishes Guidance Regarding Un-Cashed Distribution Checks:

On August 14, 2019, the IRS published Revenue Ruling 2019-19 (the “Ruling”). Under the Ruling’s hypothetical facts, an employer sponsors a tax-qualified retirement…
Continue reading

October ERISA Litigation Update:

Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed Reader. A sample of cases that were…
Continue reading