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After issuing a flurry of guidance in January and February regarding various SECURE 2.0 provisions, neither the Internal Revenue Service nor the U.S.…

On January 10, the IRS published proposed regulations. They provide guidance for retirement plans that allow participants who have attained at least a…

On January 14, for the first time since 2006, the U.S. Department of Labor (“DOL”) published a restatement of its Voluntary Fiduciary Correction…

Given the mobile workforce in this country, during its plan audits the DOL is focusing more on “missing participants.” Those are former employees…