SECURE 2.0 expands the ability of plan sponsors to self-correct inadvertent plan errors without making a formal IRS filing. In Notice 2023-43, the IRS provides guidance to follow until a revised revenue procedure can be issued.
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Two recently introduced bills would restrict or discourage classes of retirement plan investments. Is this the right policy?
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A lawsuit challenging the divestment of fossil fuel investments by three New York City pension plans puts a spotlight on the need to follow good fiduciary processes.
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Cohen & Buckmann is top-ranked by Chambers & Partners USA Guide for the third year running.
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ESG investments are a minefield in the current political environment. A new lawsuit filed against American Airlines and its fiduciaries tries to target all ESG investments as imprudent.
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Take a peak in the room where it happened. Our partner Jeff Mamorsky describes the origins of ERISA, and his early career events.
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A short provision of SECURE 2.0 raises a long list of compliance questions. Here are some of them.
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In this article published May 24, 2023 by Law360, ERISA attorney Jeff Mamorsky explores the history of ERISA and why the underpinnings of ERISA are more important than ever.
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Cohen & Buckmann’s ERISA and tax qualified plan offerings are expanded with the addition of prominent duo from Greenberg Traurig, Jeff Mamorsky and Terry Moore.
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Sandra Cohen to speak at PLI’s Cool Compensation conference April 27, 2023 in New York City
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HSAs aren’t subject to ERISA if you follow the Department of Labor’s roadmap.
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Plan sponsors who want to help participants facing personal emergencies have many new options under SECURE 2.0.
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Here is a reference guide on the most comprehensive pension reform legislation since the Pension Protection Act of 2006.
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Plan committee turnover increases the likelihood of inadvertent errors. Inexperienced committee members may not make the best decisions. What can plan sponsors do?
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SECURE 2.0’s general changes apply to 403(b) plans, MEPs and ESOPs. However, there are also specific provisions targeted at these specialized plans and intended to solve their unique problems.
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