The Consolidated Appropriations Act, 2023 (CAA, 2023), enacted on December 29, 2022, includes a sunset provision for the self-funded,...

The "No Surprises Act" requires price transparency for certain medical and pharmacy costs and health plans and health insurance policy...

IRS Says Third-Party Substantiation Required for Cafeteria Plan Medical and Dependent Care Expense, Rejects Employee Self-Certification...

IRS Notice 2023-43 provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the Employee Plans Resolution...

Boutwell Fay LLP is celebrating 25 years of providing exceptional legal services in ERISA and employee benefits! Since our inception in...

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...

The IRS has announced increases to the Health Savings Account (HSA) contribution limits for 2024. These adjustments are based on the...

President Biden signed legislation terminating the COVID-19 National Emergency effective May 11, 2023, which ends several of the employee...

Restatement Deadlines for Defined Benefit Plan Sponsors The IRS has provided guidance on restatement deadlines for plan sponsors of...

In their Spring Newsletter, the Orange County Chapter of the Western Pension & Benefits Council thoughtfully highlighted Boutwell Fay's...

The Department of Labor has issued new rules detailing a number of changes to Form 5500 and Form 5500-SF reporting, starting for plan...

The lawsuit against Northwestern University (Hughes v. Northwestern University) claiming that it breached its fiduciary duties with...

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...

Secure 2.0 significantly changed the rules for correction and overpayments from a retirement plan.

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...

On February 27, 2023, the IRS published new proposed regulations governing the timing and use of forfeitures in qualified plans (both...

SECURE 2.0 was signed into law in December 2022 as part of the Consolidated Appropriations Act of 2023. Effective for plan years...

In today’s post, we want to highlight two important ownership attribution rule changes for aggregation of businesses made by the SECURE...

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...