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US Department of Labor Issues Highly Anticipated Cybersecurity Guidance for ERISA Plans

On April 14, 2021, the U.S. Department of Labor (DOL) released three-part guidance on cybersecurity issues for employee benefit plans, marking its first significant commentary on the issue since its comprehensive but...more

Employee Benefit Provisions in the Consolidated Appropriations Act, 2021

President Donald Trump signed into law the Consolidated Appropriations Act, 2021 (the Omnibus Bill) on December 27, 2020. The Omnibus Bill has received a great deal of media coverage due to its massive size (nearly 6,000...more

IRS Finalizes Changes to 401(k) Hardship Distribution Rules

The Internal Revenue Service issued final regulations on September 19, 2019, easing the 401(k) hardship distribution rules. The final regulations are substantially similar to the proposed regulations issued late last year,...more

Year 2014 IRS Dollar Limits

The IRS announced the Year 2014 cost-of-living adjustments for various provisions affecting employee benefit plans. The following table shows certain Year 2014 limits and those from prior years. ...more

Post-Windsor Treatment Of Same-Sex Spouses Under Qualified Retirement Plans

The United States Supreme Court significantly changed the treatment of same-sex spouses under qualified retirement plans in United States v. Windsor. ...more

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