Dec 15, 20231 minIRS Issues Proposed Regulations on Long-Term Part-Time Employee RulesThe SECURE Act in 2019 and SECURE 2.0 Act in 2022 expanded the availability of employer-sponsored retirement plans for long-term...
Oct 20, 20232 minIRS Extends 2023 Form 5500 Filing Deadline for California Plans On October 16, 2023, the IRS issued IR-2023-89, which postponed the deadline to file various tax forms.
Aug 31, 20232 minThe IRS Issues a Reprieve: Roth Catch-up Contributions Deadline Delayed After 2025In response to appeals from a broad swath of the retirement plan community, on August 25, 2023, the IRS issued Notice 2023-62, which...
Jul 27, 20231 minSECURE 2.0 Long Term Part Time Employee Participation In her recent article for Bloomberg Law, Boutwell Fay's Katrina Veldkamp covers the changes in minimum participation rules for LTPT...
Jun 16, 20231 minHot off the Press: Applying the IRS's New EPCRS Guidance in the Real WorldThe IRS has now issued Notice 2023-43 which provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the...