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Lifetime Income Disclosures

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - Understanding Lifetime Income Products

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On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by Ken Barnes, senior investment consultant with SageView Advisory Group, who discusses lifetime income products which are designed to help...more

Foley & Lardner LLP

Department of Labor Confirms Effective Date of Lifetime Income Disclosure Rules

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The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”) includes a requirement that benefit statements issued by ERISA-governed defined contributions plans include lifetime income...more

Faegre Drinker Biddle & Reath LLP

New DOL FAQs Provide Guidance Regarding Lifetime Income Illustrations for Defined Contribution Plans

On July 26, 2021, the Department of Labor (Department) issued frequently asked questions (FAQs) regarding the interim final rule (IFR) on lifetime income illustrations (LIIs) that must be included in participants’ pension...more

Verrill

Retirement Plan Administrators: Are You Ready to Comply with the New Lifetime Income Disclosure Requirement for Benefit...

Verrill on

Lifetime Income Disclosure Requirement. The Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”), enacted December 20, 2019, added a new annual disclosure requirement for benefit statements to...more

Laner Muchin, Ltd.

DOL Issues Implementation FAQs Regarding the Lifetime Income Illustrations for Defined Contribution Plans

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The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) amended the Employee Retirement Security Act of 1974 (ERISA) to add two lifetime income illustrations, furnished at least annually, to plan...more

Troutman Pepper

DOL Clarifies Deadlines for Lifetime Income Illustration Disclosure Requirements Which Take Effect on September 18, 2021

Troutman Pepper on

Section 105 of the Employee Retirement Income Security Act of 1974, as amended (ERISA), requires administrators of defined contribution plans to provide participants with periodic pension benefit statements. Benefit...more

Kilpatrick

DOL Clarifies Timing of Lifetime Income Disclosures in Benefit Statements

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Last year the Department of Labor (DOL) issued an interim final rule regarding the SECURE Act’s lifetime income disclosures, which require benefit statements to express a participant’s account balance as a single life annuity...more

Harris Beach PLLC

DOL Issues FAQs on Lifetime Income Disclosures for Defined Contribution Plans

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On July 26, 2021, the U.S. Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) issued Temporary Implementing Frequently Asked Questions (FAQs) on the Interim Final Rule (IFR) which the EBSA had...more

Stinson LLP

DOL Issues FAQs on SECURE Act Lifetime Income Illustrations and Interim Final Rule

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On July 26, 2021 the Department of Labor’s (DOL) Employee Benefits Security Administration issued a set of four frequently asked questions (FAQs) that address the implementation of Section 203 of the Setting Every Community...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - Back to the Future: SECURE Act and SECURE Act 2.0

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On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined once again by Nichole Labott, Managing Director at SageView Advisory Group, to reflect upon a time before COVID-19, when the monumental...more

McDermott Will & Emery

Disclosure Required: Lifetime Income Estimates on Defined Contribution Plan Benefit Statements

The US Department of Labor (DOL) unveiled an interim final rule (the “Lifetime Income Disclosure Rule”) that adds a new lifetime income disclosure requirement for administrators of defined contribution plans (e.g., plans...more

Patterson Belknap Webb & Tyler LLP

SECURE ACT Update: Lifetime Income Illustrations

The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement plan rules. As part of our ongoing efforts to summarize key provisions of the SECURE Act that may...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

DOL issues lifetime income illustration regulations

The Department of Labor (DOL) released regulations that require retirement plan sponsors to attach on participants’ account statements an estimate of how much monthly income their accrued account balance would produce when...more

Dechert LLP

Once in a Lifetime? -- The DOL Issues Interim Final Rules on Lifetime Income

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The U.S. Department of Labor (“DOL”) on August 18, 2020, issued an interim final regulation (the “Regulation”) requiring the inclusion of lifetime income illustrations in the benefit statements provided to participants in...more

Foley & Lardner LLP

Interim Final Rule on Defined Contribution Plan Lifetime Income Disclosures

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Earlier this year, we discussed the lifetime income disclosure requirement that was included in the Setting Every Community Up for Retirement Enhancement Act of 2019 (the “SECURE Act”). When the disclosure requirement becomes...more

Burr & Forman

The Countdown Begins for Lifetime Income Disclosures

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The SECURE Act of 2019 made three statutory changes to ERISA regarding lifetime income benefit payments from defined contribution plans (e.g., 401(k), 403(b), profit sharing, and money purchase pension plans). This blog will...more

Kilpatrick

DOL Issues Guidance for Including Lifetime Income Disclosures in Defined Contribution Benefit Plan Statements

Kilpatrick on

As required by the SECURE Act of 2019, the U.S. Department of Labor (DOL) published an interim final rule requiring plan administrators of individual account plans (including 401(k) plans, 403(b) plans and other defined...more

Morgan Lewis

DOL Issues Interim Final Rule on Lifetime Income Illustrations

Morgan Lewis on

The US Department of Labor issued an Interim Final Rule on August 18 to implement “lifetime income illustrations,” which must be provided to defined contribution plan participants pursuant to the Setting Every Community Up...more

Bradley Arant Boult Cummings LLP

DOL Issues Interim Final Rule on Lifetime Income Disclosures for Defined Contribution Plans

The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 required, for the first time, that administrators of defined contribution plans (such as 401(k) plans) provide participants with disclosures...more

Goodwin

Financial Services Weekly Roundup: The CFPB Digs Into “Seasoned” Qualified Mortgages

Goodwin on

In the News. The Consumer Financial Protection Bureau (CFPB) issued a notice of proposed rulemaking to create a new category of “seasoned” qualified mortgages; the Securities and Exchange Commission’s (SEC) Office of...more

Groom Law Group, Chartered

[Webinar] Lifetime Income Illustrations – DOL Gives 401(k) Plan Participants a View of the Future. How Will They React? - August...

On Tuesday, August 18, 2020, the DOL published an interim final regulation... detailing how plan fiduciaries can satisfy the SECURE Act’s requirement that individual account plans add a “lifetime income disclosure” to at...more

Groom Law Group, Chartered

Lifetime Income Provisions Under the SECURE Act

As the U.S. private retirement system has largely shifted away from traditional pensions in favor of a defined contribution plan savings model, a number of policymakers have expressed concerns over whether participants’...more

Epstein Becker & Green

What Employers Should Know About the SECURE Act’s Lifetime Income Provisions

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Predictable lifetime income is often of paramount concern to retirees. Yet, as employer-sponsored retirement plans have moved away from the traditional pension plan model, participants in defined contribution plans may be...more

Groom Law Group, Chartered

Year-End Challenges and Opportunities: Congress Passes SECURE Act, Caddy Tax Repeal, and More

On Thursday, December 19, the Senate passed two spending bills to fund the government through September 30, 2020, one of which (H.R. 1865, the “Further Consolidated Appropriations Act of 2020” or the “Act”) contains the...more

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