Plan sponsors of most types of retirement plans must amend their plan documents by the end of 2026.

Each employer that sponsors a 403(b) plan which uses a pre-approved plan document must ensure that document is restated to account for changes in law by December 31, 2026. Especially because organizations in the nonprofit and public sectors often face resource and staffing constraints, it’s crucial they start the restatement process now.

To maintain reliance on a pre-approved plan document, all qualified plans and 403(b) plans must be restated periodically in accordance...

This past year, Boutwell Fay hosted a series of webinars focusing specifically on SECURE 2.0 issues. We covered key topics that are...

Katrina Veldkamp's recent article for Bloomberg Law addresses the new provisions introduced by SECURE 2.0 for matching contributions for...

One of the stated objectives of the SECURE 2.0 Act of 2022 (‘the Act”) is to expand the coverage of retirement plans and to increase...

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

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...

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...

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

After co-presenting at the recent 2023 Annual Meeting for NBOA, both Evan Giller, Boutwell Fay, LLP, and Gary Mauger, New Pinnacle...

On December 29, 2022, President Biden signed into law the Consolidated Appropriations Act of 2023, which includes the SECURE 2.0 Act of...

Join Boutwell Fay's Sherrie Boutwell as she presents with JP Morgan's Dan Notto next week on Wednesday, January 25th from 3:30 PM - 7:00...

If you missed the July 2022 restatement deadline, all is not lost – you may not even have a problem.

Join Boutwell Fay's Evan Giller as he presents on 403(b) plans along with Robert Toth, JD, of Toth Law and Consulting on Tuesday, 17 Jan...

The IRS has now issued Revenue Procedure 2022-40, affecting how plan sponsors request determination letters for a 403(b) plan.