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Property Disputes and Personal Injury
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New Options for ACA Reporting
The IRS recently issued Notice 2025-15, providing guidance on how applicable large employers (“ALEs”) can meet the requirements...
Apr 42 min read
75


IRS Announces Tax Relief for Southern California Disaster Victims
The IRS has announced tax relief for taxpayers who reside in, or have a business in, Los Angeles County.
Feb 62 min read
47


IRS Issues New Secure 2.0 Interim Guidance re Overpayments
As we have previously posted, Secure 2.0 significantly changed the rules for correction of overpayments from qualified retirement plans (inc
Nov 4, 20243 min read
316


IRS Notice 2024-63: IRS Provides Clarity on Implementing Student Loan Match Contributions
The IRS recently released Notice 2024-63, answering questions regarding Section 110 of the SECURE 2.0 Act, which allows employers to...
Aug 29, 20242 min read
254


IRS Issues Proposed Regulations on Long-Term Part-Time Employee Rules
The SECURE Act in 2019 and SECURE 2.0 Act in 2022 expanded the availability of employer-sponsored retirement plans for long-term...
Dec 15, 20231 min read
199


IRS 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.
Oct 20, 20232 min read
1,228


The IRS Issues a Reprieve: Roth Catch-up Contributions Deadline Delayed After 2025
In response to appeals from a broad swath of the retirement plan community, on August 25, 2023, the IRS issued Notice 2023-62, which...
Aug 31, 20232 min read
50


SECURE 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...
Jul 27, 20231 min read
165


Hot off the Press: Applying the IRS's New EPCRS Guidance in the Real World
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...
Jun 16, 20231 min read
43


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...
Jun 15, 20231 min read
61


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...
Jun 8, 20231 min read
59


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...
May 30, 20231 min read
92


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...
May 26, 20231 min read
82


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...
May 11, 20232 min read
310


Secure 2.0 Corrections - EPCRS/Overpayments
This webinar will focus on Secure 2.0 plan correction game-changers that significantly affect plan fiduciaries and participants alike. ...
May 2, 20231 min read
78


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.
Apr 6, 20233 min read
1,261


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...
Mar 24, 20232 min read
244


We Missed the July 2022 Restatement Deadline – What Do We Do Now? Answer: It’s Complicated
If you missed the July 2022 restatement deadline, all is not lost – you may not even have a problem.
Jan 13, 20232 min read
838


IRS Provides RMD Relief for Certain Death Beneficiaries
The IRS recently issued a notice which provides relief for certain missed IRC section 401(a)(9) required minimum death distributions.
Nov 17, 20221 min read
404


Taxation of Tuition Assistance Plans
HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 29 • Number 4 • Summer 2022...
Oct 20, 20226 min read
1,342
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