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Surplus Plan Assets Continue to Puzzle IRS and Frustrate Plan Sponsors

Over the years, many plan sponsors have accumulated surplus assets in their pension and welfare benefit programs for various reasons. Typically, surplus assets have been generated in these mature programs through some...more

7/1/2022  /  Excise Tax , IRS , Pensions , Retirement Plan

IRS and PBGC Give Sponsors Until January 4, 2021 to Make Contributions Under the CARES Act

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) passed earlier this year delayed the due date of quarterly and final contributions otherwise due in calendar year 2020 to January 1, 2021. But because...more

UK Pension Regulator Issues New Guidance to Employers and Trustees for Pension Risk Transfers to “Superfunds”

For some time, the UK has been working to implement the concept of “superfunds” to consolidate defined benefit (“DB”) plans. We wrote about this early on here. In essence, a superfund would be akin to a collective defined...more

IRS Extends More Pension Deadlines For COVID-19

IRS Notice 2020-35 is a follow-on to Notice 2020-23 that provided for a wide range of pension filings and actions that were otherwise due between April 1 and July 14, 2020 that were extended until July 15, 2020. ...more

SECURE Act Requires Immediate Action by Plan Service Providers

Congress recently passed the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”), the largest package of retirement system reforms in over a decade.  Many of the provisions in the SECURE Act...more

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