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Donna Wolfson

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ERISA
Donna Wolfson | 9.10.2019

Department of Labor Announces Rule to Strengthen Retirement Security for Millions Employed in Small and Mid-Sized Businesses

Citing a 2018 report by the U.S. Bureau of Labor Statistics that approximately 38 million private sector employees in the United States lack access to

SECURE Act vs. RESA

On May 23rd, the U.S. House of Representatives overwhelmingly passed the “Setting Every Community Up for Retirement Enhancement” (SECURE) Act

2019 Retirement Plan Limitations

On November 1, 2018, the Internal Revenue Service announced the cost-of-living adjustments (COLA) that will take effect January 1, 2019 (IRS Notice 2018-83).

2017 TAX CUTS AND JOBS ACT: EFFECT OF TRANSPORTATION FRINGE BENEFITS ON UNRELATED BUSINESS TAXABLE INCOME (UBTI)

Under the 2017 Tax Cuts and Jobs Act, Section 274(a) of the Internal Revenue Code includes a new provision that expressly disallows deductions for “the

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2018 Retirement Plan Limitations

Update to the original article: On October 13, 2017, the Social Security Administration (SSA) announced that the maximum amount of earnings subject to
ERISA
Donna Wolfson | 6.13.2017

SCOTUS: Church-Affiliated Plans are Exempt from ERISA

On June 5, 2017, the Supreme Court unanimously ruled that religiously affiliated non-profit plans are exempt from ERISA even if the church did not originally

Roth 401(k) Trivia: What You May Not Know

401(k) plans have been around since 1981; however, the conception for the establishment of such plans was included in the Revenue Act of 1978 whereby Congress
Benefits
Donna Wolfson | 4.5.2017

IRS Issues Documentation Requirements for Employee Benefit Plan Hardship Withdrawals

In a February 23, 2017 memorandum to its agents, the IRS did an about-face regarding the documentation that plan participants must provide to enable them

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