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IRS Newsletter Discusses Current Compliance Program for Retirement Plans:

On February 7, 2024, the IRS published its Employee Plans News newsletter to explain that the…

DOL Publishes Guidance Addressing Automatic Portability Transactions: 

On January 18, 2024, the DOL issued a proposed regulation addressing the following DOL concerns: One…

IRS Publishes Guidance Addressing Several SECURE 2.0 Provisions: 

On December 20, 2023, the IRS published Notice 2024-2 (the “Notice”) to help explain various provisions…

IRS Issues Guidance Regarding Long-Term, Part-Time Employees

IRS Issues Guidance Regarding Long-Term, Part-Time Employees:  As background, the so-called SECURE 1.0 Act provided that…

Year-End Reminders for Defined Contribution Plans:

As the end of 2023 quickly approaches, retirement plan sponsors should promptly consider several important potential…

2024 Retirement Plan Limits Announced: 

On November 1, 2023, via Notice 2023-75, the IRS announced the effect of cost-of-living adjustments on…

Novel DOL Guidance Addresses an Investment Advisor Program that Favors Racial Diversity:

This guidance, issued on October 6, 2023 as Advisory Opinion 2023-01A, responds to Citigroup Inc.’s (“Citigroup’s”)…

October 2023 ERISA Litigation Update:

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

Eagerly-Awaited IRS Guidance Addresses Catch-Up Contributions under SECURE 2.0:

The SECURE 2.0 Act of 2022 (“SECURE 2.0”) provided several new rules for age 50 catch-up…

September 2023 ERISA Litigation Update:

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