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The Internal Revenue Service (IRS) has released its 2012 Cumulative List of Changes in Plan Qualification Requirements (2012 Cumulative List) (IRS Notice 2012-76) (pdf) to be used by plan sponsors and practitioners submitting qualified plan determination letter applications for plans during the period beginning February 1, 2013 and ending January 31, 2014.

The U.S. Department of Treasury and the Internal Revenue Service have issued final regulations providing guidance on permitted midyear reductions or suspensions of safe harbor nonelective and safe harbor matching contributions.

The Internal Revenue Service (IRS) has issued a notice providing the indexing factors that group health plans and health insurance issuers must...

The proposed regulations would apply to taxable years beginning on or after the final regulations' publication date. Taxpayers may rely on the proposed regulations until they become final.

Ever wished you could predict the future? Or at the very least, predict the timing of a retirement plan audit? Well, you may be in luck on your second wish.

Bob Christenson’s article "Is it Too Little, Too Late for Multiemployer Pension Reform?" was featured in Inside Counsel on January 15, 2015.

By removing the religious element, the agencies have broadened the potential pool of employers that could be exempt from the ACA's rules.

A federal judge has given final approval to a historic $69 million settlement in a class action lawsuit over UnitedHealth Group's 401(k) plan.

Class action plaintiffs have long claimed that insurance companies may become ERISA fiduciaries when offering variable annuity products and funds to 401(k) plans.

The IRS just announced the 2022 annual limits that apply to tax-qualified plans. After minimal changes last year, there are several updates to the limits that employers should be aware of.

The Internal Revenue Service has issued Notice 2014-37 to provide guidance on amendments to reflect the outcome of "United States v. Windsor".

Executive Summary: In a recent decision involving a withdrawal liability assessment by a multiemployer pension plan, an arbitrator reduced the assessment by approximately 50 percent...

The Internal Revenue Service recently issued final regulations governing "safe harbor" hardship withdrawals from Section 401(k) plans.

Last month, the Internal Revenue Service (IRS) published Revenue Procedure 2018-4, which modified the user fee schedule for submissions under the IRS's Voluntary Correction Program (VCP).

Effective December 27, 2020, a health plan cannot enter into an agreement with a health care provider, network, third-party administrator, or other service provider offering access to a network...

Following those two extensions, the relief was scheduled to expire at the end of this month.

If you have an account in a retirement plan where you work or you own an Individual Retirement Account, you may get financial advice about the assets in your account from an investment...

As we continue to monitor developments in state ESG laws, Oklahoma has remained a frequent focus of ours because it has had more activity than most peer states related to the contents...