Compliance | November 7th, 2019 IRS Proposes Update to Mortality Tables Used to Calculate RMDs The life expectancy tables and applicable distribution period tables in the proposed regulations reflect longer life expectancies than the tables...
Opinions | November 1st, 2019 Barry’s Pickings: Software Eats ERISA Disclosure Michael Barry, president of O3 Plan Advisory Services LLC, contemplates whether questions asked in the DOL’s e-disclosure proposal could lead...
Compliance | October 22nd, 2019 Executive Orders May Impact Retirement Plan Guidance Attorneys explain that one order attempts to limit the force and effect of sub-regulatory guidance and the other would limit...
Compliance | October 15th, 2019 IRS Releases 2019-2020 Priority Guidance Plan The IRS invites public comments and suggestions about guidance.
Compliance | September 30th, 2019 PBGC Issues Proposed Rules About Benefit Payments The agency will consider payments prior to plan terminations when calculating benefits, and it proposed to change its assumptions for...
Compliance | September 20th, 2019 IRS Finalizes Hardship Withdrawal Rules Michael A. Webb, with Cammack Retirement Group, says there are no substantive changes from the proposed regulations, but he points...
Compliance | September 18th, 2019 What Safe Harbors Are Available to Retirement Plan Sponsors? Safe harbor provisions protect employers from liability. That’s one good reason to understand them.
Compliance | August 26th, 2019 Closed DB Plan Nondiscrimination Relief Extended Again The IRS anticipates that final regulations on closed DB plan nondiscrimination testing will not be published in time for plan...
Compliance | August 22nd, 2019 Rule on Electronic Disclosures Moving Along The OMB has received for review a proposed rule from the DOL aimed at reducing costs and improving participant understanding...
Compliance | August 20th, 2019 IRS Makes Language Changes to ‘One-Bad-Apple’ Rule Proposal The IRS says that, as published, its Notice of Proposed Rulemaking (NPRM) contains errors which may prove to be misleading...
Compliance | July 29th, 2019 DOL Releases Final Rule on ‘Association Retirement Plans’ The rule will permit employers to connect with associations of employers in a city, county, state, or a multi-state metropolitan...
Data and Research | July 12th, 2019 Legislative Proposals Could Help Retirement Income Adequacy: EBRI Younger employees would benefit most from a requirement for employers to offer retirement plans, while older employees would benefit most...
Compliance | July 2nd, 2019 IRS Proposes Change to ‘One-Bad-Apple’ Rule for MEPs Proposed regulations would provide an exception, if certain requirements are met, to a multiple employer plan (MEP) being disqualified due...
Compliance | June 26th, 2019 PBGC Proposes Changes to Several Regulations The proposed rulemaking would make technical corrections, clarifications, and improvements to its regulations on Reportable Events and Certain Other Notification...
Compliance | June 6th, 2019 PSNC 2019: Washington Update Attorneys discuss provisions of the widely supported SECURE Act, plus hot topics in regulation.
Compliance | May 6th, 2019 Valuation and Reporting Requirements for Insolvent Multiemployer Plans Amended A final rule from the Pension Benefit Guaranty Corporation (PBGC) allows smaller plans terminated by mass withdrawal to perform actuarial...
Compliance | May 1st, 2019 Laws and Regulations That Do or Will Affect Retirement Plans Plan sponsors can look for new legislation and regulations that will have big effects on retirement plans this year, and...
Compliance | April 25th, 2019 IRS Seeks Recommendation for Guidance Priorities The Department of the Treasury and the IRS use the Priority Guidance Plan to identify the next tax issues that should...
Compliance | April 24th, 2019 IRS Announces Important Changes to Correction Programs An IRS Revenue Procedure expands self-correction methods for certain retirement plan document and retirement plan loan failures and provides a...
Ask the Experts | April 23rd, 2019 (b)lines Ask the Experts – Vesting Rules for Governmental and Church Plans Experts from Groom Law Group and Cammack Retirement Group answer questions concerning 403(b) plans and regulations.