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 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...

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

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

The SECURE 2.0 Act (enacted in late December 2022) makes a welcome change to the administration of 401(k), 403(b), and 457(b) plans by...

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

On January 30, President Biden announced that he would end the National Emergency related to the COVID-19 pandemic on May 11, 2023. This...

To view Sherrie's listing in Southern California Super Lawyers, 2023, click here.

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