Texas Federal Courts Stay Fiduciary Rule
On July 25, 2024, Judge Jeremy Kernodle of the U.S. District Court for the Eastern District of Texas temporarily blocked the US Department..
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Jul 261 min
Attention Plan Sponsors: Don't Miss the Form 5500 Deadline!
The deadline to file or extend your calendar year Form 5500 for the 2023 Annual Return/Report of Employee Benefit Plan is approaching...
30 views
Jul 192 min
The IRS Has Issued Final Regulations About Required Minimum Distributions
The IRS has just issued very lengthy final regulations (TD 10001; RIN:1545-BP82) governing required minimum distributions (RMDs) that...
357 views
May 302 min
Recent Developments in 401(k) Forfeiture Cases: Key Updates for Plan Sponsors
We have two significant updates in the arena of 401(k) forfeiture cases that could have far-reaching implications for employers and plan spo
494 views
May 31, 20231 min
The End of the Covid-19 National Emergency: What Plan Sponsors Need to Know
New guidance effectively terminates several of the employee benefit plan mandates that were implemented when the National Emergency was...
13 views
May 30, 20231 min
Good News from the IRS (No Really!): IRS Issues Guidance on EPCRS After Secure 2.0
The IRS has now issued Notice 2023-43 which provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the...
90 views
May 26, 20231 min
Updates to HSA Contribution Limits for 2024
The IRS has announced increases to the Health Savings Account (HSA) contribution limits for 2024. These adjustments are based on the...
81 views
May 18, 20233 min
The End of the COVID-19 National Emergency: What Plan Sponsors Need to Know
President Biden signed legislation terminating the COVID-19 National Emergency effective May 11, 2023, which ends several of the employee...
147 views
May 11, 20232 min
Important Deadlines and Updates for Defined Benefit Plan Sponsors and Pre-Approved Plan Providers
Restatement Deadlines for Defined Benefit Plan Sponsors The IRS has provided guidance on restatement deadlines for plan sponsors of...
288 views
May 5, 20231 min
Western Pension & Benefits Council Give a Fond Thank You to Alison Fay
In their Spring Newsletter, the Orange County Chapter of the Western Pension & Benefits Council thoughtfully highlighted Boutwell Fay's...
24 views
Apr 28, 20232 min
New Rules for Form 5500
The Department of Labor has issued new rules detailing a number of changes to Form 5500 and Form 5500-SF reporting, starting for plan...
523 views
Apr 20, 20234 min
Seventh Circuit Court of Appeals Writes the Next Chapter in Hughes v. Northwestern University
The lawsuit against Northwestern University (Hughes v. Northwestern University) claiming that it breached its fiduciary duties with...
319 views
Apr 13, 20234 min
Lost in Translation: Applying the New EPCRS Rules under Secure 2.0
In a tight labor market, a 401(k) plan (or other tax-favored retirement plan such as a 403(b) plan) is not really viewed as optional for...
698 views
Apr 6, 20233 min
Secure 2.0 Makes Big Changes to Recoupment of Overpayments
Secure 2.0 significantly changed the rules for correction and overpayments from a retirement plan.
1,200 views
Mar 28, 20234 min
Expanded Coverage For Part-Time Employees Under Secure 2.0
The SECURE 2.0 Act was signed into law in December 2022, and it expands the requirement to cover long-term part-time (LTPT) workers in...
3,017 views
Mar 24, 20232 min
Whose Money is it Anyway? IRS Proposes New Regulations Governing Plan Forfeitures
On February 27, 2023, the IRS published new proposed regulations governing the timing and use of forfeitures in qualified plans (both...
231 views
Mar 16, 20232 min
Secure 2.0 – Treating Student Loans as Elective Deferrals
SECURE 2.0 was signed into law in December 2022 as part of the Consolidated Appropriations Act of 2023. Effective for plan years...
685 views
Mar 8, 20232 min
Secure 2.0 Updates Family Attribution Rules For Aggregation of Businesses
In today’s post, we want to highlight two important ownership attribution rule changes for aggregation of businesses made by the SECURE...
1,355 views
Mar 2, 20231 min
Sherrie Boutwell Teaching at IFEBP's Navigating Benefit Plans Through Mergers and Acquisitions
Join Sherrie Boutwell and her co-instructor, Ilene H. Ferenczy, on March 15th & 16th, 2023 1:00 p.m.-4:00 p.m. ET for a two-day training...
24 views
Feb 23, 20231 min
Evan Giller's Article on Secure 2.0 for NBOA
After co-presenting at the recent 2023 Annual Meeting for NBOA, both Evan Giller, Boutwell Fay, LLP, and Gary Mauger, New Pinnacle...
108 views
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