IRS fees have increased in 2026, for VCP and Determination Letters. Be prepared!

The IRS recently issued Notice 2025-15, providing guidance on how applicable large employers (“ALEs”) can meet the requirements...

The IRS has announced tax relief for taxpayers who reside in, or have a business in, Los Angeles County.

As we have previously posted, Secure 2.0 significantly changed the rules for correction of overpayments from qualified retirement plans (inc

The IRS recently released Notice 2024-63, answering questions regarding Section 110 of the SECURE 2.0 Act, which allows employers to...

The SECURE Act in 2019 and SECURE 2.0 Act in 2022 expanded the availability of employer-sponsored retirement plans for long-term...

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

In response to appeals from a broad swath of the retirement plan community, on August 25, 2023, the IRS issued Notice 2023-62, which...

In her recent article for Bloomberg Law, Boutwell Fay's Katrina Veldkamp covers the changes in minimum participation rules for LTPT...

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...

IRS Notice 2023-43 provides interim guidance on its interpretation of the Secure Act 2.0’s changes to the Employee Plans Resolution...

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...

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. ...

Secure 2.0 significantly changed the rules for correction and overpayments from a retirement plan.

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

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

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