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New Colorado Law Requires Employers to Participate in the State Retirement Program or to Opt Out:

Effective as of January 1, 2023, the Colorado SecureSavings Program (the “Program”), which is the state’s…

New Form 5500 Instructions Contain Important Changes:

On February 24, 2023, the IRS, DOL, and PBGC issued final forms and instructions for the…

HAPPY NEW YEAR – 2023!

Note:  The 2023 Consolidated Appropriations Act (the “CAA”) passed the House and the Senate on December…

U.S. Department of Labor Issues Final Regulations Regarding Selecting Plan Investments:

On November 22, 2022, the U.S. Department of Labor (“DOL”) published final regulations addressing the application…

January 2023 ERISA Litigation Update:

Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed…

2023 Retirement Plan Limits Announced:

On October 21, 2022, via Notice 2022-55, the IRS announced the effect of cost-of-living adjustments on…

Year-End Reminders for Defined Contribution Plans:

As the end of 2022 quickly approaches, retirement plan sponsors should promptly consider several important potential…

IRS Newsletter Reiterates Several Important Points for Retirement Plan Sponsors:

On September 29, 2022, the IRS published a new edition of its Employee Plans News periodical.…

IRS Issues Additional Guidance Regarding Certain Plan Amendment Deadlines:

In the August 2022 edition of The Speed Reader, I summarized IRS Notice 2022-33. That guidance…

September 2022 ERISA Litigation Update:

Given the continuing wave of ERISA litigation, this article has become a mainstay of The Speed…