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Searching Content indexed under Retirement, Superannuation & Pensions by Smith Gambrell & Russell LLP ordered by Published Date Descending.
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1
New Access To Multiple Employer Retirement Plans And Potential New Protections For Participating Employers
On July 29, 2019, the Department of Labor (DOL) issued new rules expanding the availability of multiple employer retirement plans (MEPs).
United States
5 Aug 2019
2
SECURE Act – House Overwhelmingly Passes Retirement Reform Bill
The House of Representatives recently passed the Setting Every Community Up for Retirement Enhancement (SECURE) Act by a vote of 417-3
United States
17 Jun 2019
3
IRS Expands Determination Letter Opportunities For Retirement Plans
On May 1, 2019, the IRS announced that it is expanding its determination letter program in two important regards. Since 2017, the determination letter program has been available only
United States
15 May 2019
4
What You Need To Know About New Jersey's Auto-IRA Program
New Jersey passed the New Jersey Secure Choice Savings Program Act (the "Act") on March 28, 2019, creating the Secure Choice Savings Program (the "Program").
United States
15 May 2019
5
New Self-Correction Opportunities For Retirement Plan Loans And Other Errors
Today the IRS issued an update to its retirement plan loan correction program that significantly expands the errors that can be corrected without filing with the IRS or paying a filing fee.
United States
6 May 2019
6
IRS Lifts Moratorium On Lump-Sum Windows For Participants In Pay Status
In 2013 and 2014, several high-profile pension plans offered participants who were currently receiving benefits the opportunity to cash out ...
United States
15 Mar 2019
7
DOL Expands Access To Association Health Plans
On June 19, 2018, the Department of Labor ("DOL") issued final regulations designed to expand small employers' access to association health plans ("AHP").
United States
21 Feb 2019
8
IRS Provides Guidance On Grandfathered Arrangements Under New Code Section 162(m) Rules
On August 21, 2018, the IRS issued much-anticipated guidance on the changes made to the $1 million deduction limit for compensation paid to certain executive officers ...
United States
21 Feb 2019
9
IRS Authorizes 401(k) Plan Contributions For Student Loan Repayments
In a recent Private Letter Ruling (PLR), the IRS authorized making 401(k) plan contributions to participants who repay their student loans instead of contributing to the plan.
United States
21 Feb 2019
10
Cost-Of-Living Adjustments For 2019
The IRS has announced the 2019 cost-of-living adjustments for various retirement plan dollar limits.
United States
21 Feb 2019
11
IRS Proposes Simplifying And Expanding Hardship Distributions
On Friday, November 9, 2018, the IRS issued proposed amendments to the regulations relating to hardship distributions from 401(k) plans.
United States
21 Feb 2019
12
IRS Extends ACA Reporting Deadline And Good Faith Compliance Standard
The IRS has extended the deadline for providing 2018 Forms 1095-C to employees from January 31, 2019, to March 4, 2019.
United States
21 Feb 2019
13
2019 Cost-of-Living Adjustments For Welfare Benefits
The IRS has announced the 2019 cost-of-living adjustments for various welfare benefit plan dollar limits.
United States
15 Feb 2019
14
DOL Proposes To Relax Multiple Employer Plan Rules
On August 31, 2018, President Trump signed an Executive Order which directed the Department of Labor ...
United States
24 Oct 2018
15
Tax Reform Update: Deferred Compensation Likely To Survive, Individual Mandate May Not
On November 16, 2017, the House passed its version of the Tax Cuts and Jobs Act (the "Act"). The original version of the bill would have made significant changes to nonqualified ...
United States
21 Nov 2017
16
IRS Cost-Of-Living Adjustments Employee Benefit Plan Limitation For 2018
The IRS has released the 2018 cost-of-living adjustments applicable to the dollar limitations on benefits and contributions of retirement plans and health and welfare benefit plans.
United States
8 Nov 2017
17
IRS Provides Relief For Victims Of Hurricane Harvey
The IRS has announced that 401(k) and similar retirement plans may make hardship and loan distributions to victims of Hurricane Harvey and members of their family who live and work in the disaster areas...
United States
15 Sep 2017
18
DOL Fiduciary Rule Proposed To Be Delayed Again
The Department of Labor ("DOL") announced that it officially proposed delaying the effective date of the portions of its new fiduciary rule (the "Rule") to give it more time to consider possible changes to the Rule.
United States
7 Sep 2017
19
IRS Cost-Of-Living Adjustments Employee Benefit Plan Limitations For 2017
The IRS has released the 2017 cost-of-living adjustments applicable to the dollar limitations on benefits and contributions of retirement plans and health and welfare benefit plans.
United States
9 Nov 2016
20
Long-Awaited DOL Fiduciary Final Rule Released Today
As background, on April 14, 2015, the U.S. Department of Labor released a proposed rule to revise the definition of "investment fiduciaries" under the Employee Retirement Income Security Act of 1974. Today, the DOL finally released the long-awaited final rule.
United States
14 Apr 2016
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