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Scott Rain

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IRS Notice 2020-52 Makes Midyear Change To Safe Harbor Plans

On June 29, the IRS issued Notice 2020-52, offering welcome relief for plan sponsors that find themselves in a difficult financial situation as a result

SECURE Act: Lifetime Income Options (Sections 109, 203 and 204)

Employer-based retirement systems have moved away from traditional pension plans that provide a lifetime stream of annual or monthly payments, which has

How Do You Measure the Success of Your Retirement Plan?

This article was co-written by Miles Gibson. There can never be enough questions for your Investment Committee to ask as it reviews your organization’s
ERISA
Scott Rain | 10.20.2015

Recent Guidance for Retirement Plan Sponsors: Revenue Procedure 2015-28 and the EPCRS

The Employee Plans Compliance Resolution System (EPCRS) sets forth a complex and comprehensive set of guidelines for retirement plan sponsors to follow

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ERISA
Scott Rain | 7.28.2015

What Can Fiduciaries Learn From Tibble v. Edison?

The Supreme Court recently issued a decision in Tibble v. Edison International, establishing that a fiduciary has an ongoing duty under the Employee Retirement

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