IRS Says Third-Party Substantiation Required for Cafeteria Plan Medical and Dependent Care Expense,
IRS Says Third-Party Substantiation Required for Cafeteria Plan Medical and Dependent Care Expense, Rejects Employee Self-Certification...
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- Jun 8, 2023
- 1 min
IRS Confirms: “Insignificance” Still Matters Under EPCRS After Secure 2.0
IRS Notice 2023-43 provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the Employee Plans Resolution...
57 views
- Jun 1, 2023
- 1 min
Boutwell Fay Celebrates 25 Years
Boutwell Fay LLP is celebrating 25 years of providing exceptional legal services in ERISA and employee benefits! Since our inception in...
17 views
- May 30, 2023
- 1 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, 2023
- 1 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, 2023
- 3 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, 2023
- 2 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...
283 views
- May 5, 2023
- 1 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 20, 2023
- 4 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...
317 views
- Apr 13, 2023
- 4 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, 2023
- 3 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.
1,186 views
- Mar 28, 2023
- 4 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...
3,014 views
- Mar 24, 2023
- 2 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...
230 views
- Mar 8, 2023
- 2 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...
1,343 views
- Feb 23, 2023
- 1 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
- Feb 16, 2023
- 1 min
SECURE 2.0 PERMITS SELF-CERTIFICATION OF HARDSHIP DISTRIBUTION CONDITIONS
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...
2,429 views
- Feb 6, 2023
- 6 min
Health Care Plans After Dobbs: What Employers Need to Know
HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 1 • Autumn 2022...
315 views
- Feb 3, 2023
- 1 min
Plan Sponsors: Prepare for Announced End to COVID-19 Outbreak Period
On January 30, President Biden announced that he would end the National Emergency related to the COVID-19 pandemic on May 11, 2023. This...
82 views
- Jan 25, 2023
- 1 min
"Southern California Super Lawyer," 2023
To view Sherrie's listing in Southern California Super Lawyers, 2023, click here.
30 views
- Jan 20, 2023
- 1 min
Secure 2.0 for 401(k) and 403(b) Plans: What Employers (and Their Advisors) Need to Know Now
On December 29, 2022, President Biden signed into law the Consolidated Appropriations Act of 2023, which includes the SECURE 2.0 Act of...
77 views
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