News & Analysis as of

Retirement

Bradley Arant Boult Cummings LLP

SECURE 2.0 Changes Effective in 2025: What You Need to Know

Although the SECURE 2.0 Act of 2022 (SECURE 2.0) was enacted nearly two years ago, and many of its changes have already been implemented, some SECURE 2.0 provisions have yet to take effect. This article provides an overview...more

Keating Muething & Klekamp PLL

Benefits Monthly Minute - November 2024

The November Monthly Minute kicks off the season of giving with SECURE 2.0 requirements for 2025 and the latest IRS retirement plan cost-of-living adjustments....more

Groom Law Group, Chartered

Final Regulations on Pension Withholding – Payments Outside the United States

The IRS recently issued final regulations under Code section 3405 regarding proper elections out of federal income tax withholding for certain qualified plan payments that are not eligible rollover distributions. (89 Fed....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

T. Rowe launces lifetime income product

Everyone is pushing lifetime income options for retirees because the fear is that there will be nothing left for retirees as they live longer....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Withdrawal numbers are scary

According to FinanceBuzz, 40% of Americans with retirement accounts have taken money out of them early, including more than 10% who have done so multiple times....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Their feelings matter

Going for that annual review was like going to a dentist if I had cavities. You know it would be painful because you’d hear how awful you were all year, so they could cut back on whatever salary increase you thought you...more

Morgan Lewis - ML Benefits

Guidance on Distributions for Emergency Personal Expense and Domestic Abuse Victims

The Internal Revenue Service (IRS) released a notice providing guidance on distributions for emergency personal expense and domestic abuse victims under the SECURE 2.0 Act of 2022 (SECURE 2.0). Both distributions are...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Avoiding 401(k) Problems With Former Employees

Ialways say that the real reason I never hired employees for my law firm is that I was once an employee too. That means that no matter what my employer could do, there would probably be some- thing I still would complain...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The legend in his own mind

When your practice is successful as a retirement plan provider, you’re going to want to hire people who work outside the retirement plan business to help you manage your firm because the day-to-day running of a business...more

Woodruff Sawyer

Building Better Retirement Plans: Applying SECURE 2.0 Reforms

Woodruff Sawyer on

The SECURE 2.0 Act calls for many provisions that modify employer-sponsored retirement plans—but as a plan sponsor, do you know which provisions are right for your company? Signed into law on December 29, 2022, the SECURE 2.0...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Get that Final 5500 done ASAP

When a plan terminates and distributes all its assets or merges all its assets into another plan, you need to understand that a Final Form 5500 needs to be completed....more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Loans and hardships don’t affect deferrals

A research paper from the Wharton Pension Research Council states that 401(k) contributions are “remarkably stable” after loans and hardship withdrawals....more

Kelley Drye & Warren LLP

Murderers May Not Claim ERISA Benefits, According to Sixth Circuit

Kelley Drye & Warren LLP on

Plan administrators should be aware that just because a principle is well-established under the law does not mean that people won’t attempt to challenge it anyway. A good example of this is the slayer rule, which prohibits...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Have A Small Plan Or Forced To Offer One? Consider Joining A 401(k) PEP

Having a small plan like a SEP a SIMPLE or a Solo 401(k) Plan may make sense from a financial standpoint. The problem is like I felt when I was an associate attorney at some “fak- akta” (my favorite Yiddish word) Long Is-...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Automatic Enrollment mandate will lead to a whole host of problems

I was against Automatic Enrollment before I was for it. When it finally became part of the Internal Revenue Code, plan sponsors got liability protection through using the QDIA. While I like that plan sponsors under SECURE 2.0...more

Faegre Drinker Biddle & Reath LLP

Trends in Optional Features Available Under Secure Act 2.0

During our October 30, 2024 webinar, “It’s 2024 and … It’s Decision Time in the Retirement Plan World!” we polled our audience on their interest in adding optional features available under Secure Act 2.0 (discussed in our...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The issue with 3(16)

Over the last few years, we’ve seen the proliferation of companies offering ERISA §3(16) services. This is a natural growth of advisors offering ERISA §3(38) services, so 3(16) was a great way for third-party administrators...more

Blank Rome LLP

IRS Announces 2025 Retirement Plan Limits

Blank Rome LLP on

The Internal Revenue Service (“IRS”) has announced the following dollar limits applicable to tax-qualified plans for 2025...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Live up to your fee arrangement

I work (outside of plan audits) on a flat fee basis. What I say is the price is the price. If I misjudged the value of a service, the fault lies with me. I still live up to the bargain I made....more

Kilpatrick

2025 Retirement Plan Limits

Kilpatrick on

The IRS has announced inflation-adjusted limits for retirement plans in Notice 2024-80. The 2025 retirement plan limits are summarized here....more

Locke Lord LLP

IRS Announces 2025 Retirement Plan Limits: Modest Increases

Locke Lord LLP on

The Internal Revenue Service announced the 2025 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Nvidia settles 401(k) lawsuit

Nvidia Corp. has reached a proposed settlement with former participants of the company’s 401(k) plan over claims that they were forced to pay exorbitant administrative fees....more

Jackson Lewis P.C.

2025 Cost of Living Adjustments for Retirement Plans

Jackson Lewis P.C. on

The Internal Revenue Service recently announced its cost-of-living adjustments applicable to dollar limitations on benefits and contributions for retirement plans generally effective for Tax Year 2025 (see IRS Notice...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Truth Shall Set You Free As A 401(k) Plan Provider

Our lives are the sum of our choices. How we act and choose to interact with other people can have a bear- ing on our business as 401(k) plan provid- ers. I may be good at a lot of things, but lying isn’t one of them. I...more

Shipman & Goodwin LLP

IRS Announces 2025 Plan Limits, With Modest Increases

Shipman & Goodwin LLP on

On Friday, November 1, the IRS announced the retirement plan limits that will take effect on January 1, 2025. Most notably, the annual contribution limit for participants in 401(k), 403(b), and governmental 457 plans was...more

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