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...
top of page
Services
01. Criminal Law
Property Disputes and Personal Injury
Services
01. Criminal Law
Property Disputes and Personal Injury
Search
- Dec 15, 2023
- 1 min
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...
195 views
- Oct 20, 2023
- 2 min
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.
1,068 views
- Aug 31, 2023
- 2 min
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...
45 views
- Jul 27, 2023
- 1 min
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...
163 views
- Jun 16, 2023
- 1 min
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...
30 views
- Jun 15, 2023
- 1 min
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...
61 views
- 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
- 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 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...
284 views
- May 2, 2023
- 1 min
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. ...
69 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.
1,190 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
- Jan 13, 2023
- 2 min
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.
764 views
- Nov 17, 2022
- 1 min
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.
403 views
- Oct 20, 2022
- 6 min
Taxation of Tuition Assistance Plans
HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 29 • Number 4 • Summer 2022...
1,177 views
- Oct 13, 2022
- 1 min
IRS Fixes “Family Glitch” for ACA Subsidies
The IRS issues a final rule this week fixing this family glitch, starting in 2023.
50 views
- Oct 6, 2022
- 2 min
IRS Notice 2022-45: Deadlines Extended for Certain CARES Act and Relief Act Amendments
On September 26, the IRS issued Notice 2022-45,[1] which extends the deadline for amending qualified retirement plans, 403(b) plans, and...
135 views
- Jun 3, 2022
- 2 min
IRS Announces Pilot Program to Allow Voluntary Correction Even After IRS Notice of Examination
The IRS just announced that it is piloting a "pre-exemption" retirement plan compliance program.
102 views
bottom of page