IRS Notice 2020-35 is a follow-on to Notice 2020-23 that provided for a wide range of pension filings and actions that were otherwise due between April 1 and July 14, 2020...

The SEC Staff has issued guidance clarifying how pooled employer plans (PEPs) should be treated under federal securities registration requirements, particularly addressing a significant barrier that has limited PEP investments in collective investment trusts when self-employed individuals participate.

On June 3, the Internal Revenue Service ("IRS") issued Notice 2020-42 to provide temporary relief for certain participant elections required to be witnessed in the "physical presence" of a plan representative or notary public.

U.S. Department of Labor ("DOL") has accepted a new setback to its longstanding initiative to subject IRA rollover recommendations to ERISA's fiduciary standard and its prohibited transaction rules.

On August 1, 2022, the United States Court of Appeals for the Seventh Circuit affirmed the lower court's dismissal of a "stock drop" lawsuit against Boeing.

A recent decision by the Ninth Circuit upholds the enforceability of forum-selection clauses in ERISA plans.

The IRS recently issued guidance in Notice 2024-55 on the application of two new exceptions to the 10% additional tax under Code section 72(t) for early withdrawals from a qualified plan or IRA...

Earlier this month, the IRS published final rules that would treat certain "microcaptive" insurance transactions as "listed transactions" subject to numerous compliance requirements originally developed to combat.

On December 30, the Department of Treasury ("Treasury") and the Internal Revenue Service ("IRS") released a notice of proposed rules relating to the use of an electronic medium for retirement plan participant elections and spousal consents. 87 Fed. Reg. 80501...

On August 9, 2023, the Internal Revenue Service ("IRS") issued a new notice (IR-2023-144, the "Notice") cautioning employers "to be alert to a range of compliance issues...

We've rounded up our latest resources into one place so that you don't have to! In case you missed any of our updates from last month, read on.

On February 2, 2022, the Federation of Americans for Consumer Choice ("FACC") filed suit against the U.S. Department of Labor ("DOL") in the United States District Court for the Northern District of Texas...

Late last year, Congress passed the Further Consolidated Appropriations Act of 2020, which included a number of pension provisions to facilitate retirement savings...

SECURE 2.0 followed in the footsteps of the Setting Every Community Up for Retirement Enhancement Act of 2019 ("SECURE Act") to further delay the required beginning date...

On January 10, 2025, the Supreme Court agreed to hear an appeal in Becerra v. Braidwood Management, Inc. ("Braidwood").

The Trump Administration has released its Marketplace Integrity and Affordability Final Rule, which revises Marketplace eligibility and enrollment rules and increases obligations for participants...

While we await proposed regulations under Code section 401(a)(9) to reflect the significant changes made to the required minimum distribution ("RMD") rules under the SECURE Act...

On October 17, 2024, the IRS issued two Notices: one regarding preventive care services that an HSA-compatible high deductible health plan ("HDHP") can cover on a pre-deductible basis...

On March 28, 2024, the Departments of Labor, Treasury, and Health and Human Services (the "Tri-Agencies") issued final regulations on short-term, limited-duration insurance ("STLDI")...

On November 10, 2020, the European Data Protection Board ("EDPB") released proposed rules describing the conditions that entities subject to the European Union's