LeBoeuf v. Entergy Corp., 2025 WL 1262414 (5th Cir. 2025) Available at https://www.ca5.uscourts.gov/opinions/unpub/24/24-30583.0.pdf Following a 401(k) plan participant’s death, his …
QUESTION: We understand that the SECURE 2.0 Act permits additional catch-up contributions for older participants. Can you explain how these rules …
QUESTION: We understand that SECURE 2.0 made changes to how plan sponsors can treat repayment of student loans as elective …
The IRS has issued limited transition relief for plan administrators, payors, plan participants and beneficiaries to address changes in required …
The House of Representatives passed Securing a Strong Retirement Act of 2022 (SECURE 2.0 or the Act, HR 2954) on …
In a Notice, the IRS has provided temporary relief, in connection with the ongoing COVID-19 pandemic, from certain requirements that …
The IRS has issued final regulations that amend the rules for hardship distributions from a Code Sec. 401(k) plan. The …
Preamble to Prop Regs REG-107813-18; Prop Reg §1.401(k)-1, Prop Reg §1.401(k)-3, Prop Reg § 1.401(k)-6, Prop Reg § 1.401(m)-3 Proposed Regs, “Hardship Distributions of …
T.D. 9835, 7/19/2018; Reg. § 1.401(k)-1, Reg. § 1.401(k)-6, Reg. § 1.401(m)-1, Reg. § 1.401(m)-5 IRS has issued final regs that adopt with no substantive change proposed reliance …