Section 343 of the SECURE 2.0 Act of 2022 amended Section 101(f) of ERISA which relates to the annual funding notice (“AFN”) requirements fo

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

As described in our post earlier this year, the Department of the Treasury issued proposed regulations on the use of forfeitures by...

On October 16, 2023, the IRS issued IR-2023-89, which postponed the deadline to file various tax forms.

HEALTH & WELFARE JOURNAL OF PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 3 • Spring 2023...

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...

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

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...

This webinar will focus on Secure 2.0 plan correction game-changers that significantly affect plan fiduciaries and participants alike. ...

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

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

Among the sweeping retirement plan changes in the new Secure 2.0 law are a number of important and welcome enhancements for owners of...

HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 1 • Autumn 2022...

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

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

Secure Act 2.0 contains sweeping changes to retirement plan legislation.

What plan sponsors of 457(b) plans need to know about SECURE Act, CARES Act, and the Miners Act affecting their end-of-the-year amendments.

Employer-based health plans must now submit information about prescription drugs and health care spending to the DOL...

The IRS recently issued a notice which provides relief for certain missed IRC section 401(a)(9) required minimum death distributions.