Catch-Up Contribution? Good Luck With That. Congressional Snafu Leaves Older Retirement Savers in Limbo - Marcia Wagner, MarketWatch, January 31, 2023 (PDF)
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Expectations of the Fiduciary and Retrospective Review
Expectations of the Fiduciary and Retrospective Review - Stephen Wilkes, panelist, National Society of Compliance Professionals (NSCP) Virtual Educational Seminar, May 3, 2023 - Click here for details
Rule Proposes Removing Moral Exemption to Contraception Mandate
Rule Proposes Removing Moral Exemption to Contraception Mandate - Marcia Wagner, SHRM, January 30, 2023 (PDF)
Glitch-Fixing: How 2024 Catch-Up Contributions Could Be Restored in SECURE 2.0
Glitch-Fixing: How 2024 Catch-Up Contributions Could Be Restored in SECURE 2.0 - Marcia Wagner, 401(k) Specialist, January 30, 2020 (PDF)
DOL Announces Indexed Penalties for Health and Welfare Plans
The Department of Labor (“DOL”) has announced the inflation-adjusted penalties for certain health and welfare plan violations. The new amounts are effective for penalties assessed after January 15, 2023. The table below shows the previous penalty amounts and the new...
TIAA Class Action Reversal May Impose Significant Procedural Hurdle for Future Cases
TIAA Class Action Reversal May Impose Significant Procedural Hurdle for Future Cases - Andrew Oringer, PLANSPONSOR, January 24, 2023 (PDF)
New Questions Arise Concerning the Extent of Liability for Plan and Service Provider Following “Heinous” Plan Participant Identity Theft
By Barry Salkin and Jordan Mamorsky Any case that analyzes the scope of liability for ERISA plan sponsors and service providers following a cybersecurity incident and/or identity theft will be heavily scrutinized because of a scarcity of case law and regulatory...
Only One Notice Required for Intermittent FMLA Leave
The U.S. Court of Appeals for the Sixth Circuit, in Render, v. FCA US, LLC, has ruled that only one FMLA-qualified notice is required from an employee for intermittent FMLA leave. Law. The FMLA entitles eligible employees to up to 12 weeks’ leave: (i) for one’s own...
Proposed IRS Regulations Would Make Permanent the Availability of Remote Spousal Consent Elections
By Barry Salkin Longstanding Internal Revenue Service (“IRS”) regulations with respect to spousal consent to a waiver of benefits require an election to be witnessed in the physical presence of a notary public or plan representative. Due to the coronavirus pandemic,...
Potential Fallout from the SEC’s Late Trading Rule Revival
Potential Fallout from the SEC’s Late Trading Rule Revival - Marcia Wagner, NAPA, January 10, 2023 (PDF)