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2024 Fiduciary Rule – Impact on HSAs and Health & Welfare Plans

The Department of Labor (“DOL”) recently released a final regulation (the “Fiduciary Rule”) redefining “investment advice” under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”) and section 4975 of...more

Newly Released 2023 Form 5500s Reflect Significant Changes

The Department of Labor (“DOL”), Internal Revenue Service (“IRS”) and the Pension Benefit Guaranty Corporation (“PBGC”) (collectively, “Agencies”) recently released the 2023 Form 5500s containing significant reporting changes...more

DOL Finalizes Significant Form 5500 Changes for 2023 Year

On February 24th, the Employee Benefits Security Administration, Internal Revenue Service, Treasury, and Pension Benefit Guaranty Corporation (together, “the Agencies”) released Final forms revisions and Final Rules related...more

DOL Suggests Changes to Its Voluntary Fiduciary Correction Program and Related Exemption

November 18, 2022, the Department of Labor (“DOL”) released a number of changes to its Voluntary Fiduciary Correction Program (“VFCP”) in both an update of VFCP and related guidance....more

DOL (Somewhat) Unshackles Auditors from Stringent Independence Requirements

On September 6, 2022, the Department of Labor (the “Department”) published an Interpretive Bulletin entitled “Independence of Employee Benefit Plan Accountants” (the “Bulletin” or “IB 2022-01”) superseding previous guidance...more

DOL Issues Final 5500 Rules for MEPs and PEPs, but Defers Finalizing Broader Changes

On December 29, 2021, the Department of Labor (“DOL”) released a final form revisions (“Final Revisions”) modifying the Form 5500 Annual Return/Report of Employee Benefit Plan (“Form 5500”) for benefit plans. 86 Fed. Reg....more

DOL Releases Field Assistance Bulletin On Disclosure Requirements for Brokerage and Consulting Service Providers Under ERISA...

Background - On December 30, 2021, the Department of Labor (“DOL”) released Field Assistance Bulletin No. 2021-03 (“FAB 2021-03”). FAB 2021-03 announces the DOL’s temporary enforcement policy for group health plan service...more

Agencies Propose Extensive Form 5500 Amendments

The Department of Labor (“DOL”), Department of the Treasury (the “Treasury”), and Pension Benefit Guaranty Corporation (“PBGC”) (collectively, the “Agencies”) recently released a notice of proposed revisions to the Form 5500...more

New DOL Safe Harbor for E-Delivery of Retirement Plan Notices

Plan sponsors and recordkeepers have long wished for updated electronic delivery or e-delivery rules that permit electronic delivery as the default form of distribution, and one that could be applied uniformly for all notices...more

DOL Finalizes Safe Harbor Regulation for Retirement Plan Electronic Disclosures

The Department of Labor (“DOL”) published a final rule in the Federal Register on May 27th that establishes a new electronic disclosure safe harbor. ...more

[Webinar] New DOL E-Delivery Rules – Coming Soon to an Inbox Near You - May 27th, 1:00 pm - 2:00 pm ET

Less than seven months following its proposal, DOL has finalized a new safe harbor regulation governing the use of electronic media for furnishing participant-level disclosures required by Title I of ERISA. The new safe...more

DOL Provides COVID-19 Relief for Retirement Plans

On April 28th, the Employee Benefits Security Administration (“EBSA”) of the Department of Labor (“DOL”), together with the Department of the Treasury, issued helpful guidance for retirement plans that extends certain...more

DOL E-Disclosure Rule is Submitted to OMB

On April 16th, the Office of Management and Budget (“OMB”) received the Department of Labor’s (“DOL”) long anticipated final regulation updating and modernizing the rules for using electronic media to furnish ERISA-required...more

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