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DOL Issues Guidance Implementing SECURE Act Changes to Defined Benefit Plan Annual Funding Notices

On April 3, 2025, the Department of Labor (DOL) issued Field Assistance Bulletin No. 2025-02 to assist defined benefit pension plan administrators with deciphering the requirements of the SECURE 2.0 Act of 2022 as to annual...more

New SEC Guidance: Pay-Versus-Performance Disclosures in Upcoming Proxy Statement Filings

Background - On Aug. 25, 2022, the SEC released its final regulations implementing Dodd Frank Section 953(a) Pay for Performance rules (see McGuireWoods’ Aug. 30, 2022, legal alert). These regulations require companies to...more

Expanded DOL Disability Claims Procedure Rules Become Effective April 1

After much delay and uncertainty, the U.S. Department of Labor’s final rule on disability benefit claims procedures is set to become effective April 1. The rule, which applies to ERISA employee benefit plans (including...more

SEC Issues Pay Ratio Guidance

Last week, the Securities and Exchange Commission (SEC) issued new guidance under its rule implementing the pay ratio disclosure requirement mandated by the Dodd-Frank Wall Street Reform and Consumer Protection Act. The...more

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