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Recently Issued Regulations That Will Take Effect in 2025 and 2026
Baker Donelson 
[Guidance Overview] Feb. 17, 2025 "Prior to the end of the Biden administration, a number of proposed and final regulations were issued that impact retirement and welfare benefit plans. The final regulations are effective in 2025, and the proposed regulations, if finalized, would be effective in 2026.... [1] New relief on ACA employer mandate penalties.... [2] IRS anticipates a delay in applicability date for future SECURE 2.0 required minimum distribution regulations.... [3] IRS proposes regulations on SECURE 2.0 Act catch-up provisions." MORE >> |
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