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On June 20, the IRS published Notice 2024-55 (the “Notice”). The Notice explains SECURE 2.0 provisions regarding emergency personal expense distributions and domestic…

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

We have the rare situation where neither the Internal Revenue Service nor the Department of Labor issued any retirement plan guidance since the…

On May 2, the IRS published a Fact Sheet providing guidance on Form W-2 and 1099-R reporting, in light of certain SECURE 2.0…