IRS Extends Deadline for Plan Amendments Under Certain Provisions of the...
On September 26, 2022, the Internal Revenue Service issued Notice 2022-45, extending the deadline to amend eligible retirement plans (including nongovernmental qualified plans and 403(b) plans and...
View ArticleIRS Extends Deadline for Plan Amendments Under the SECURE Act, Miners Act,...
The Internal Revenue Service (the “IRS”) recently issued Notice 2022-33 (the “Notice”), providing extensions to certain upcoming plan amendment deadlines under certain provisions of the Setting Every...
View ArticleThe Reversal of Roe: Impact on Employer-sponsored Benefits post-Dobbs
On June 24, 2022, the Supreme Court of the United States (the “Court”) issued its opinion in Dobbs v. Jackson Women’s Health Organization, overturning the long-standing precedent of Roe v. Wade. In its...
View ArticleSCOTUS ERISA Fee Litigation Update: Hughes et al. v. Northwestern University
On January 24, 2022, in a rare, unanimous 8-0 decision (Justice Barrett recused herself from the case), the Supreme Court of the United States (the “Supreme Court”) vacated a Seventh Circuit...
View ArticleSECURE Act Update: Lifetime Income Illustrations Implementing FAQs
The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”) made sweeping changes to retirement plan rules. Section 203 of the SECURE Act requires that plan administrators...
View ArticleReminder: Notices Required For the End of COBRA Premium Assistance
The American Rescue Plan Act of 2021 (“ARPA”) made COBRA premium assistance available to certain assistance eligible individuals during the period from April 1, 2021 to September 30, 2021. ARPA also...
View ArticleIRS Publishes Detailed Guidance Relating to ARPA COBRA Premium Assistance
On May 18, 2021, the Internal Revenue Service (“IRS”) published Notice 2021-31 (the “IRS Notice”) containing detailed guidance relating to premium assistance for COBRA benefits under the American...
View ArticleAmerican Rescue Plan Act: New Guidance on COBRA Premium Assistance
The American Rescue Plan Act (“ARPA”) became law in March of this year. One of the many relief provisions included in ARPA is a temporary subsidy of COBRA continuation premiums for certain individuals,...
View ArticleIRS Guidance: COVID-19 PPE May be Eligible to be Reimbursed from Health FSAs,...
On March 26, 2021, the Internal Revenue Service (“IRS”) published Announcement 2021-7, which notifies taxpayers that certain amounts paid for personal protective equipment (such as masks, hand...
View ArticleAmerican Rescue Plan Act: COBRA Premium Subsidies and Increased Limits for...
On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“ARPA”) which is another coronavirus stimulus package aimed at speeding up the United States’ recovery from the...
View ArticleDOL Issues Additional Guidance Regarding the Duration of Previously Announced...
On February 26, 2021, the DOL issued guidance regarding the impact of that statutory limitation on the previously announced deadline extensions, in EBSA Disaster Relief Notice 2021-01. Disaster Relief...
View ArticleIRS Guidance on Additional Flexible Spending Account and Mid-Year Election...
On February 18, 2021, the IRS issued Notice 2021-15, which provides guidance with regard to a number of provisions of the temporary changes to the rules related to the operation of health and dependent...
View ArticleStimulus Legislation Allows Temporary Changes to Health and Dependent Care...
On December 27, 2020, the latest of several COVID-19 relief packages became law, as part of the Consolidated Appropriations Act, 2021 (the “New Law”). One of the most notable benefits-related...
View ArticleSECURE Act Update: IRS Issues Guidance with Respect to Safe Harbor Plans
On December 9, 2020, the Internal Revenue Service (“IRS”) issued Notice 2020-86 which provides guidance relating to certain changes to the safe harbor rules that apply to 401(k) plans made by the...
View ArticleSECURE Act Update: Nondiscrimination Testing Relief Related to Frozen or...
As part of our series of continuing updates on different aspects of The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”) and related legislation that may impact (or...
View ArticleSECURE ACT Update: Lifetime Income Illustrations
The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement plan rules. As part of our ongoing efforts to summarize key provisions of...
View ArticleSECURE ACT Update: Coverage and Plan Participation for Long-Term Part-Time...
Signed into law on December 20, 2019 as part of the Further Consolidated Appropriations Act, 2020, The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made...
View ArticleSECURE ACT Update: Changes to Safe Harbor Notice Rules, New Birth or Adoption...
The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement plan rules. As described in our prior alert, certain provisions took effect...
View ArticleCOVID-19 Update: IRS Issues Guidance on Coronavirus-Related Distributions and...
The IRS recently issued IRS Notice 2020-50 (“Notice 2020-50”) which provides guidance for retirement plan sponsors and administrators, as well as to individuals, relating to the application of...
View ArticleCOVID-19 Update: New Retirement Plan Guidance on Electronic Notarization
COVID-19 has made traditional notarization, where the notary is in the same physical location as the signatory, a potentially hazardous and often undesirable requirement. Many states have reacted to...
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