Great Lakes Pension Associates, Inc.
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Greenline Wealth Management
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Retirement Planners and Administrators (RPA)
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Retirement Solutions Specialists
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Defined Contribution Account Manager Nova 401(k) Associates
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Senior Specialist 401k Recordkeeping T Bank N.A.
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New York City District Council of Carpenters Benefit Funds
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Fringe Benefit Group
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Pollard & Associates
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Digesting the New Proposed Exception to the 'One-Bad-Apple Rule' for MEPs and PEPs
Morgan Lewis [Guidance Overview] May 11, 2022 "In late March 2022, the [IRS] withdrew regulations proposed in 2019 and issued new proposed regulations under Sections 413(c) and (e) of the Internal Revenue Code, which provide for an exception to Section 413's 'unified plan rule' -- commonly referred to as the 'one-bad-apple rule' -- for multiple employer and pooled employer plans.... Compliance with the new proposed regulations is deemed to be good faith compliance with Code Section 413(e) until final regulations are issued, which now provides plan administrators of MEPs and PEPs wishing to utilize the exception the ability to do so before the new proposed regulations are final." |
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