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After issuing a flurry of guidance in January and February regarding various SECURE 2.0 provisions, neither…
On January 10, the IRS published proposed regulations. They provide guidance for retirement plans that allow…
On January 14, for the first time since 2006, the U.S. Department of Labor (“DOL”) published…
Given the mobile workforce in this country, during its plan audits the DOL is focusing more…
Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed…
On January 10, the IRS published proposed regulations providing guidance on several provisions of the SECURE…
On November 1, 2024, via Notice 2024-80, the IRS announced the effect of cost-of-living adjustments on…
As the end of 2024 quickly approaches, retirement plan sponsors should promptly consider several important potential…
The following is a summary of cases for which courts have provided rulings, since last month’s…
As background, the so-called SECURE 1.0 Act provided that if a part-time employee who is at…