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...
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- May 2
- 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. ...
32 views
- Apr 13
- 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...
595 views
- Apr 6
- 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.
658 views
- Mar 28
- 1 min
SECURE 2.0 – A Closer Look at Long-term Part Time Employees, Matching Student Loans, and Related...
SECURE 2.0 – A Closer Look at Long-term Part Time Employees, Matching Student Loans, and Related Employer Attribution: Join Alison Fay...
38 views
- Mar 28
- 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...
685 views
- Mar 16
- 2 min
Secure 2.0 – Treating Student Loans as Elective Deferrals
SECURE 2.0 was signed into law in December 2022 as part of the Consolidated Appropriations Act of 2023. Effective for plan years...
501 views
- Mar 8
- 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...
631 views
- Feb 23
- 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...
80 views
- Feb 17
- 1 min
Keeping it Simple under the Secure Act 2.0 for IRAs, SEPs & SIMPLE Plans
Among the sweeping retirement plan changes in the new Secure 2.0 law are a number of important and welcome enhancements for owners of...
23 views
- Feb 16
- 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...
1,025 views
- Feb 9
- 1 min
A Valentine’s Day “KISS” for Small Retirement Plans:
Keeping it Simple under the Secure Act 2.0 for IRAs, SEPs & SIMPLE Plans Among the sweeping retirement plan changes in the new Secure 2.0...
33 views
- Jan 5
- 1 min
Evan Giller to present at WP&BC's New Year Tidings 403(b) Plans Webinar
Join Boutwell Fay's Evan Giller as he presents on 403(b) plans along with Robert Toth, JD, of Toth Law and Consulting on Tuesday, 17 Jan...
42 views
- Dec 29, 2022
- 1 min
Secure Act 2.0 2022 Means Changes for Retirement Plans
Secure Act 2.0 contains sweeping changes to retirement plan legislation.
94 views
- Nov 30, 2022
- 2 min
End of the Year Amendment Requirement for 457(b) Plans of Tax-Exempt Organizations
What plan sponsors of 457(b) plans need to know about SECURE Act, CARES Act, and the Miners Act affecting their end-of-the-year amendments.
554 views
- Aug 24, 2022
- 1 min
Some End-of-Year Deadlines for Retirement Plans Are Extended
The IRS extended some retirement plan amendment deadlines for end-of-year.
56 views
- Jul 28, 2022
- 1 min
Start Thinking About End of Year Amendment Deadlines
We are more than halfway through 2022, and it is time to get in touch with counsel and service providers to make sure required amendments...
90 views
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