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Weekly Highlights: Retirement Plans
Week ending
January 26, 2024
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► 7 New Job Opportunities
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Text of DOL Final Regs: Procedures Governing the Filing and Processing of Prohibited Transaction Exemption Applications
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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IRS Updates Minimum Present Value Requirements for DB Plan Distributions
American Retirement Association [ARA]
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DOL Proposes Rules for Automatic Portability Transactions
Thomson Reuters Practical Law
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IRS Proposes Long-Term, Part-Time Worker 401(k) Eligibility Rules
Mercer
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Pension-Linked Emergency Savings Accounts: Qualified Plans Can Provide More Than Just Retirement Benefits (PDF)
Groom Law Group, via Journal of Pension Benefits
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SECURE 2.0 and the Past and Future of the U.S. Retirement System (PDF)
J. Mark Iwry, David C. John, and William G. Gale, via The Brookings Institution
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IRS Extends Deadline for SECURE 2.0 Amendments and Provides Other Guidance
Trucker Huss
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Church-Sponsored Retirement Plans: Overview and Considerations (PDF)
American Academy of Actuaries
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DOL's Final Independent Contractor Rule Contains Important Potential Impacts for Employee Benefit Plans
Winston & Strawn LLP
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Employers Need to Get 'Control' of IRS Controlled Group Rules (PDF)
Davis & Gilbert LLP, via Employee Relations Law Journal
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DOL Issues Guidance on Pension-Linked Emergency Savings Accounts
Thomson Reuters / EBIA
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IRS Employee Plans News: Long-Term Part-Time Employees in 401(k) Plans (PDF)
Internal Revenue Service [IRS]
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Final IRS Regs Update Present Value Calculations for Defined Benefit Plans and Expand Anti-Cutback Relief
Groom Law Group
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Possible Impact of New DOL Employee Classification Rule on Employee Benefits
Groom Law Group
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Employee Benefits Plan Transition and Integration Decisions Continue After M&A Transactions Close
Morgan Lewis
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ERISA Litigation Faces New Frontiers in 2024 (PDF)
Groom Law Group, via Law360
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The Psychology Behind Starting Social Security at 62
Center for Retirement Research at Boston College
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[Opinion]
Teresa Ghilarducci: 401(k) Experiment Has Failed, Fueled U.S. Retirement Crisis
Pensions & Investments
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[Opinion]
Impractical SECURE 2.0 'Sidecar' Emergency Savings Accounts Should Be Avoided
Multnomah Group
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