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Weekly Highlights: Retirement Plans
Week ending
January 19, 2024
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► 13 New Job Opportunities
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Text of IRS Notice 2024-21: Weighted Average Interest Rates, Yield Curves, and Segment Rates for January 2024 (PDF)
Internal Revenue Service [IRS]
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Text of DOL FAQs: Pension-Linked Emergency Savings Accounts (PLESAs)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Defined Contribution Pre-Approved Plans Listing of Required Modifications and Information Package (LRM) (PDF)
Internal Revenue Service [IRS]
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Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (LRM) (PDF)
Internal Revenue Service [IRS]
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Employee Stock Ownership Plan Pre-Approved Plans Listing of Required Modifications and Information Package (LRM) (PDF)
Internal Revenue Service [IRS]
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Draft Instructions for 2023 IRS Form 8955-SSA: Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits (PDF)
Internal Revenue Service [IRS]
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Text of DOL Proposed Regs: Automatic Portability Transaction (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Text of Agencies' RFI Under SECURE 2.0 Section 319: Effectiveness of Reporting and Disclosure Requirements (PDF)
U.S. Treasury Department; U.S. Department of Labor [DOL]; and Pension Benefit Guaranty Corporation [PBGC]
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Implementing the New Forms W-4P and W-4R: One Year Later
Morgan Lewis
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IRS Posts Initial Employer Guidance on Emergency Savings Accounts
American Retirement Association [ARA]
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IRS Issues Guidance on Miscellaneous SECURE 2.0 Provisions
Bolton
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DOL Releases Proposed Regs on Retirement Plans and Automatic Portability Transactions When Employees Change Jobs
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Planning for Inherited Retirement Accounts: Determining the Applicable Distribution Period
EisnerAmper
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IRS SECURE 2.0 Guidance Answers Key Questions
Eversheds Sutherland
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The Excellent Fiduciary: Traits of Effective Committee Members (PDF)
Roland Criss, via Journal of Compensation and Benefits
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Unpacking the DOL's Enforcement Actions
Alvarez & Marsal
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In Memoriam: Richard ('Rick') Matta
Groom Law Group
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[Opinion]
It's Time to Bury the 4% Rule for Good
ThinkAdvisor
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