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IRS Emphasizes Hardship Withdrawal Requirements for Plan Sponsors

The IRS may be putting additional focus on the handling of hardship withdrawals for 401(k) plans. In a bulletin dated April 1, 2015, the IRS cautioned ... read more >

New One-Time IRS Rollover Rules

As you may know, amounts transferred between traditional IRAs, either by rollover or trustee-to-trustee transfer, are typically excluded from an individual’s ... read more >

New Law Changes Extended Filing Deadlines for Forms 5500 and 8955-SSA

President Barack Obama signed into law legislation that impacts the due date for Forms 5500 and 8955-SSA for plan years beginning January 1, 2016 or later. ... read more >

IRS Announces 2015 Pension Plan Limitations

The IRS recently announced the 2015 cost-of-living adjustments for the annual contribution and other dollar limits affecting 401(k) plans and other retirement ... read more >

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 ... read more >

When Should You Consider the New Mortality Tables?

Benefits|ERISA

By Lara Fuller

Most entities that sponsor defined benefit plans are aware that the Society of Actuaries released in October 2014 updated mortality tables to be considered ... read more >

Same-Sex Marriages and Retirement Plan Administration

Benefits|ERISA

By Scott Rain

As a lot of you are aware, in 2013, the United States Supreme Court, in United States v. Windsor, handed down a decision which declared Section 3 of the ... read more >

New Safe Harbors for Validating Rollover Contributions

Benefits

By Susan Paulauskas

On April 21, 2014, the Internal Revenue Service (IRS) issued Revenue Ruling 2014-9, which considers two simplified safe harbor processes to help a retirement ... read more >

Do You Understand What an Audit of Your Benefit Plan Covers?

The answer to this question may not be what you expect. So, your plan is over the threshold of greater than 100 participants, which requires the plan to ... read more >