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Hybrid Plan Filing Reprieve…. Sort of

Seyfarth Synopsis: The IRS published guidance in its Employee Plans newsletter on August 24, 2020, allowing incomplete determination letter applications to be filed by August 31, 2020, with an opportunity to supplement the...more

Proposed Regulations for Electronic Delivery of Retirement Plan Disclosures: The DOL Modernizes the Disclosure Rules

On October 22, 2019, the Department of Labor (DOL) issued proposed regulations providing guidance for retirement plan administrators using electronic delivery for required disclosures, including a new safe harbor....more

Welcome To The 21st Century—The DOL Proposes Changes To Antiquated Electronic Disclosure Rules Under ERISA

Synopsis: The Department of Labor (“DOL”) just issued proposed rule changes governing the disclosure of ERISA-required notices via an electronic format (e.g., emails, intranet sites, etc.). These proposed rules update final...more

IRS Expands Self-Correction Program

On April 19, 2019, the IRS issued Rev. Proc. 2019-19, updating its Employee Plans Compliance Resolution System (“EPCRS”) which permits retirement plan sponsors and administrators to correct compliance failures that may...more

DOL Fiduciary Advice Rule Vacated By The Fifth Circuit

On March 15, 2018, in Chamber of Commerce of the U.S.A., et al. v. U.S. Department of Labor, the Court of Appeals for the Fifth Circuit invalidated the Department of Labor’s (“DOL”) new investment advice fiduciary regulation...more

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