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The IRS issued Notice 2015-49 to inform taxpayers that it intends to amend the required minimum distribution regulations under Section 401(a)(9) to largely prohibit the use of lump-sum payments to replace annuity payments being paid by a qualified defined benefit pension plan.

The IRS issued the 2013 cumulative list of changes in plan qualification requirements that are intended for use by plan sponsors of Cycle D individually designed qualified retirement plans and multiemployer plans for the second submission under the remedial amendment cycle described in Rev. Proc. 2007-44.

The IRS held that a certain arrangement in which employers fund their retiree health benefits through a wholly owned subsidiary was insurance.

The IRS updated guidance previously provided in Notice 2014-19 concerning when qualified retirement plans must recognize same-sex marriages.

The U.S. Department of Labor recently announced proposed changes to plan expense disclosure regulations under Employee Retirement Income Security Act Section 408(b)(2).

The Supreme Court on March 3 denied certiorari to three private equity funds of Sun Capital.

Plan sponsors, fiduciaries, and service providers are being asked by DOL investigators how their ERISA governed plans address cybersecurity concerns with increasing frequency.

Jackson Lewis is a founding member of L&E Global, a worldwide alliance of independent law firms providing advice and counsel on employment law matters.

On Friday, March 27, 2020, in light of the far-reaching impact of coronavirus, President Trump signed the Coronavirus Aid, Relief, and Economic Security (CARES) Act, which includes some relief provisions...

In this episode, we're joined by Ameena Majid, Seyfarth's Impact & Sustainability Partner, to explore the intricacies of ESG (Environmental, Social, and Governance) investing. Ameena explains the core principles of ESG, why it has become a priority for companies, and the different types of ESG investing.

Earlier this week, the SEC’s Division of Investment Management and Division of Corporation Finance recently provided guidance regarding pooled employer plans (PEPs), which are defined contribution retirement plans...

On June 5, 2019, the SEC adopted a final version of the Regulation Best Interest, finalizing its approach to policing conflicts of interest in the retail investment marketplace.

The sponsors of those plans are permitted to reduce the pension benefits payable to plan participants and beneficiaries if certain conditions are satisfied.

Many 401(k) plans require employees to work for one year with 1,000 hours of service in order to be eligible to make elective salary deferrals. Because many part-time employees do not meet the 1,000 hour threshold...

Yesterday, in Robert M. Mallano v. John Chiang et al., the court certified a class of 1,600 active state court judges and 1,800 retired judges and pension beneficiaries.

Signed into law in the waning days of 2022, the SECURE 2.0 Act contains over 90 provisions impacting qualified retirement plans. Several of these provisions materially expand how Roth...

SEC Chairman Jay Clayton said the agency is proceeding with its own fiduciary rule, which would not be affected by the 5th Circuit Court of Appeals' decision to vacate the DoL's previous incarnation of the regulation,