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.
Read MoreINSIGHTS
We share expert insights on executive compensation, retirement plans, fiduciary duties, and more.
Stay updated on the latest legal trends and practical advice for employers and executives.
Two recently introduced bills would restrict or discourage classes of retirement plan investments. Is this the right policy?
Read More
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.
Read More
A short provision of SECURE 2.0 raises a long list of compliance questions. Here are some of them.
Read More
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.
Read More
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.
Read More
Plan sponsors who want to help participants facing personal emergencies have many new options under SECURE 2.0.
Read More
Here is a reference guide on the most comprehensive pension reform legislation since the Pension Protection Act of 2006.
Read More
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.
Read More
SECURE 2.0 gives plan sponsors new tools to help participants with emergency needs and student debt.
Read More
SECURE 2.0 contains big changes to the required minimum distribution rules, including changes that could encourage annuitization of 401(k) plan benefits. Here are the important takeaways.
Read More
Plan compliance reviews help manage audit and litigation risk.
Read More
Several provisions of SECURE 2.0 ease penalties for IRA violations and provide new options for employers sponsoring SIMPLE-IRAs and SEPs.
Read More
SECURE 2.0 doesn’t impact only 401(k) and other defined contribution plans. Here are the big changes that affect defined benefit plans.
Read More
There were many important developments affecting plan sponsors and benefits professionals in 2022, and there is reason to expect more in 2023. Here is what to keep on your radar.
Read More