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Weekly Highlights: Retirement Plans
Week ending
January 17, 2025
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► 14 New Job Opportunities
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Text of Instructions for 2024 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 EBSA Notification of Adoption of Updated Voluntary Fiduciary Correction Program
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Text of EBSA Amendment to PTE 2002-51, to Permit Certain Transactions Identified in the Voluntary Fiduciary Correction Program
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Text of EBSA Field Assistance Bulletin No. 2025-01: Enforcement Relief for Pension Plans' Transfer of Small Retirement Benefit Payments to State Unclaimed Property Funds
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Text of DOL Proposed Regs: Application of the Definition of Adequate Consideration
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Text of DOL Safe Harbor Class Exemption: Initial Acquisition of Employer Common Stock by Employee Stock Ownership Plans from Selling Shareholders
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Text of PBGC Proposed Miscellaneous Corrections, Clarifications, and Improvements
Pension Benefit Guaranty Corporation [PBGC]
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And Not a Moment Too Soon (in Fact, a Little Late): Mandatory Automatic Enrollment Guidance
Ferenczy Benefits Law Center
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IRS Posts FAQs for SECURE 2.0 Disaster Relief Guidance (PDF)
Groom Law Group, via Journal of Pension Benefits
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EBSA Fact Sheet: Updates to Voluntary Fiduciary Correction Program
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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To Roth or Not to Roth: That Is No Longer the Question for Some Catch-Up Eligible Individuals
Bricker Graydon
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Self-Correction of Late Deposits: Finally, But Not Really
DWC
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DOL Offers Enforcement Relief for Missing 401(k) Plan Participants
401(k) Specialist
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IRS Issues Guidance on Catch-Up Contributions
Groom Law Group
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DOL Fact Sheet: Proposed Regs Relating to Application of the Definition of Adequate Consideration
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL]
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Self-Correction of Late Deferrals Will Soon be Permissible (Sometimes)
Bricker Graydon
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IRS Issues Proposed Regs Regarding Catch-Up Contributions in Qualified Retirement Plans (PDF)
VOYA Financial
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IRS Delays Effective Date for Portion of Upcoming RMD Regs
Mercer
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IRS Confirms SECURE 2.0 Age 60-63 'Super Catch-Ups' Are Optional
Mercer
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Judge Says American Airlines 401(k) Fiduciaries 'Blinded' by ESG Focus
Nevin E. Adams, via American Retirement Association [ARA]
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Employee Benefits Jobs
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