News & Analysis as of

Employer Contributions SECURE Act Distribution Rules

Jackson Lewis P.C.

New Guidance: Emergency Personal Expense And Domestic Abuse Victim Distributions

Jackson Lewis P.C. on

Of interest to 401(k) plan sponsors and administrators, the IRS recently issued Notice 2024-55, providing guidance on SECURE 2.0’s new exceptions—effective January 1, 2024—to the additional 10% tax on early qualified...more

Holland & Knight LLP

IRS Issues Notice 2024-2 Outlining Guidance on SECURE 2.0 Provisions

Holland & Knight LLP on

The IRS issued Notice 2024-2 (Notice), which provides guidance in a question and answer format concerning certain provisions of the SECURE 2.0 Act of 2022 (SECURE 2.0). The following is a brief overview of key provisions in...more

Bricker Graydon LLP

The Gift That Keeps on Giving: New IRS Guidance on Roth Employer Contributions

Bricker Graydon LLP on

The Internal Revenue Service (IRS) gave plan sponsors an early Christmas gift with the release of new guidance late last year addressing several key provisions contained in SECURE 2.0. A welcome portion of the notice was...more

McAfee & Taft

New guidance answers questions for retirement plan sponsors

McAfee & Taft on

In late December 2023, the Internal Revenue Service provided additional guidance in the form of questions and answers (“Q&As”) with respect to certain key qualified retirement plan provisions of the Consolidated...more

Laner Muchin, Ltd.

Operational Retirement Plan Changes for 2024

Laner Muchin, Ltd. on

While amendments for the following changes under the SECURE Act and SECURE 2.0 Act are not yet required, retirement plan sponsors (especially 401(k) and 403(b) plan sponsors) need to be aware of the following operational...more

Foley & Lardner LLP

Diving into SECURE 2.0: More Changes That Will Help Make 401(k) Plan Administration Simpler and Other Possible Changes of Which to...

Foley & Lardner LLP on

The SECURE 2.0 Act of 2022 (SECURE 2.0) significantly changes the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of articles that take a “deep dive” into key...more

Warner Norcross + Judd

[Webinar] Employee Benefits SECURE Act 2.0 Series - Part 2: Distribution Rule Revisions - April 12th, 12:00 pm - 1:00 pm ET

Warner Norcross + Judd on

Warner’s Employee Benefits Practice Group is pleased to present a webinar series on significant new retirement plan legislation, the SECURE Act 2.0. While we expect implementing the new law to take several years, some...more

Warner Norcross + Judd

[Webinar] Employee Benefits SECURE Act 2.0 Series - Part 1: Changes to Retirement Plan Eligibility and Contributions - March 28th,...

Warner Norcross + Judd on

Warner’s Employee Benefits Practice Group is pleased to present a webinar series on significant new retirement plan legislation, the SECURE Act 2.0. While we expect implementing the new law to take several years, some...more

Sherman & Howard L.L.C.

SECURE 2.0 Changes for the New Year: Key Takeaways for Retirement Plan Sponsors, Part 3 – Focusing on New Contribution Options

On December 29, 2022, President Joe Biden signed the SECURE 2.0 Act of 2022 (“SECURE 2.0”) into law as part of the Consolidated Appropriations Act, 2023. SECURE 2.0 includes a wide range of changes geared toward expanding...more

Groom Law Group, Chartered

Round One of SECURE Act IRS Guidance Clarifies Some Key Issues for Retirement Plans

IRS Notice 2020-68 (Notice) provides the first round of guidance on a number of provisions under the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) and the Bipartisan American Miners Act of...more

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