Retirement Committee 101: No Prerequisites!

August 15, 2025 | Publications

More than 90 million Americans participate in employer-sponsored defined contribution plans like 401...

February 5, 2025 | Blogs

On November 7, 2024, the IRS introduced new Form 15620 (Section 83(b) Election) that a taxpayer may ...

February 4, 2025 | Publications

There have been a number of legal developments in recent months, from newly passed laws to recent co...

November 20, 2024 | Publications

Well, here we go again. On November 13, the National Labor Relations Board (NLRB or Board), in Amazo...

November 19, 2024 | Publications

In State of Texas v. United States Department of Labor, et al., the U. S. District Court for the Eas...

November 6, 2024 | Blogs

While the 2024 Kentucky Legislative Session was pretty quiet on the tax reform front, there was one ...

September 4, 2024 | Publications

Imagine if a minor shift in your organization’s status—something seemingly superficial, like the...

August 21, 2024 | Publications

On August 20, 2024, a Texas federal court set aside the Federal Trade Commission’s (FTC) Final Rul...

August 7, 2024 | Publications

Only a few weeks after a Texas federal court found the Federal Trade Commission’s (FTC) Final Rule...

July 30, 2024 | Blogs

Changes to the Health Insurance Portability and Accountability Act of 1996 (HIPAA) will require stak...

December 5, 2023 | Publications

The Automotive Industries Pension Plan (“Plan”), a Taft-Hartley multiemployer (union) pensio...

August 17, 2023 | Publications

The SECURE 2.0 Act of 2022 (SECURE 2.0), which was passed as 2022 wound down, expands on the Setting...

August 15, 2023 | Publications

Certain 401(k) and 403(b) plans must be amended to allow part-time employees to participate under ne...

August 3, 2023 | Blogs

Governor Andy Beshear signed House Bill 499 into law in April 2022, thereby creating a new program c...

May 24, 2023 | Publications

A federal district court in Michigan recently held that a union road construction general contractor...

May 1, 2023 | Blogs

The recent comprehensive retirement plan legislation, often called SECURE 2.0, made an important cha...

April 20, 2023 | Publications

Our overview of Division T of the Consolidated Appropriations Act, titled “The SECURE 2.0 Act of 2...

March 22, 2023 | Blogs

Many individuals have accumulated significant funds in their individual retirement accounts (IRAs), ...

March 21, 2023 | Publications

On February 27, the Internal Revenue Service (IRS) issued proposed regulations on when and how forfe...

March 16, 2023 | Blogs

On March 7, 2023, the Internal Revenue Service (IRS) released Notice 2023-23, which provides guidanc...

March 1, 2023 | Blogs

This article was republished in the Employee Relations Law Journal. Many union employers agree to co...

February 24, 2023 | Blogs

This article was republished in the Employee Relations Law Journal. If tax regulations proposed by t...

February 7, 2023 | Publications

While some of us were busy with holiday celebrations and planning for the new year, Congress passed ...

December 12, 2022 | Publications

On November 22, 2022, the Department of Labor (DOL) released a Final Rule, titled “Prudence and Lo...

November 18, 2022 | Publications

On October 21, 2022, the Internal Revenue Service issued the cost-of-living adjustments for contribu...

November 14, 2022 | Blogs

Individuals in the employee benefits space are used to dealing with year-end benefit plan amendments...

October 7, 2022 | Blogs

On June 24, 2022, the U.S. Supreme Court decided in Dobbs v. Jackson Women’s Health Organization t...

August 19, 2022 | Blogs

The Internal Revenue Service (IRS) recently published Notice 2022-33, extending the deadlines for am...

June 7, 2022 | Publications

With approximately 30% of all private-sector employees not having access to a workplace retirement p...

June 7, 2022 | Publications

HHS Transparency Rule likely to require amendment to TPA confidentiality agreement provision The U.S...

March 25, 2022 | Blogs

The Department of Labor’s Employee Benefits Security Administration (DOL) issued Compliance Assist...

January 20, 2022 | Publications

On December 21, 2021, the Department of Labor (DOL) issued a Supplemental Statement clarifying earli...

October 27, 2021 | Publications

On October 13, 2021, the Department of Labor (DOL) released its proposed “Prudence and Loyalty in ...

September 2, 2021 | Publications

The Department of Labor (DOL) issued “temporary implementing FAQs” on July 26, 2021. The FAQs cl...

August 23, 2021 | Publications

In a multiemployer/union benefit plan, two or more employers contribute under the terms of one or mo...

June 15, 2021 | Publications

On May 18, 2021, the Internal Revenue Service (IRS) released Notice 2021-31 (“Notice”), a set of...

May 18, 2021 | Blogs

The shutdown of worksites and childcare facilities in 2020 presented many challenges for both employ...

May 14, 2021 | Blogs

On May 6, 2021, the U.S. Department of Labor (DOL) issued a final rule that withdraws a Trump-era ap...

May 12, 2021 | Blogs

On April 14, 2021, the U.S. Department of Labor (DOL) issued guidance on cybersecurity for employee ...

May 11, 2021 | Blogs

The American Rescue Plan Act of 2021 (ARPA) was enacted on March 11, 2021. Among its many provisions...

April 9, 2021 | Publications

The American Rescue Plan Act of 2021 (ARPA) was signed into law on March 11, 2021. The ARPA, among o...

April 1, 2021 | Blogs

In Announcement 2021-7 issued on March 26, 2021, the IRS announced that amounts paid for personal pr...

March 19, 2021 | Publications

The $1.9 trillion American Rescue Plan Act of 2021 (“Act”) was signed into law by President Joe ...

March 18, 2021 | Coronavirus Response Team

New guidance issued by the Department of Labor (DOL) provides a new procedure for tolling COBRA, spe...

March 11, 2021 | Coronavirus Response Team

A new IRS Notice released in late February 2021 further extends an employer’s ability to offer add...

February 12, 2021 | Blogs

This blog post summarizes the steps an employer must take if it wants to appeal an assessment of wit...

February 11, 2021 | Blogs

Pension plan and 401(k) plan fiduciaries, including employers who are the plan administrators under ...

February 8, 2021 | Publications

On January 7, 2021, the U.S. Equal Employment Opportunity Commission (EEOC) issued a proposed rule d...

February 4, 2021 | Publications

The valuation of a private company’s stock is central to the operation of an employee stock owners...

January 13, 2021 | Blogs

At 5,593 pages, the Consolidated Appropriations Act, 2021 (“Act”) is the longest bill ever passe...

November 30, 2020 | Blogs

On November 10, 2020, the U.S. Supreme Court heard oral arguments (via teleconference) on the latest...

November 18, 2020 | Blogs

A federal district court recently called investments in private companies that participate in a mult...

November 18, 2020 | Blogs

When a participating employer stops contributing to, or no longer has an obligation under a collecti...

November 16, 2020 | Blogs

On October 29, 2020, the Department of Health and Human Services, the Department of Labor, and the D...

October 2, 2020 | Blogs

In Notice 2020-68 (Notice), the Internal Revenue Service (IRS) provided guidance on several provisio...

September 25, 2020 | Blogs

The IRS recently updated the tax notice, “Your Rollover Options,” which 401(k) and other qualifi...

September 22, 2020 | Publications

The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 included several life...

September 17, 2020 | Coronavirus Response Team

The COVID-19 pandemic has caused nationwide “shelter-at-home” proclamations from state and local...

August 20, 2020 | Blogs

The IRS has now answered many of the new questions raised after the Coronavirus Aid, Relief, and Eco...

August 13, 2020 | Blogs

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a relief package in response to ...

August 13, 2020 | Blogs

As employers look for ways to reduce expenses or address cash flow issues, many are considering a re...

August 11, 2020 | Blogs

In Notice 2020-46 (the “Notice”), the Internal Revenue Service (IRS) created a new avenue for em...

August 3, 2020 | Blogs

On June 29, 2020, the U.S. Department of Labor (DOL) proposed a new prohibited transaction exemption...

July 22, 2020 | Blogs

In a recent Information Letter (the “Letter”), the Department of Labor (DOL) clarified that defi...

July 21, 2020 | Blogs

A plan investment policy statement (IPS) is a written statement intended to provide a plan’s inves...

July 20, 2020 | Blogs

The Trump administration has just issued a new proposed rule which, if finalized, will provide great...

June 24, 2020 | Coronavirus Response Team

Executive employment contracts and compensation have been more heavily scrutinized for the last coup...

June 12, 2020 | Coronavirus Response Team

Proper Calculation of Qualified Health Plan Expenses Eligible for Sick and Family Medical Leave Tax ...

June 3, 2020 | Publications

On May 21, 2020, the Department of Labor (DOL) issued the final rule on the new electronic disclosur...

May 27, 2020 | Blogs

The Internal Revenue Service (IRS) released Notices 2020-29 and 2020-33 (Notices) on May 12, 2020. T...

May 7, 2020 | Blogs

Employers, insurers and benefit plan vendors are all impacted by new guidance issued by the Departme...

April 30, 2020 | Blogs

Due to the coronavirus pandemic, the Internal Revenue Service extended the restatement deadlines for...

April 13, 2020 | Blogs

Pension funds subject to the Employee Retirement Income Security Act of 1974, (“ERISA”) serve as...

April 8, 2020 | Blogs

Code section 139 excludes from taxable income “qualified disaster relief payments” made to reimb...

April 1, 2020 | Coronavirus Response Team

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...

March 24, 2020 | Coronavirus Response Team

This alert focuses on whether, in the throes of the COVID-19 pandemic, plan sponsors can amend their...

March 18, 2020 | Coronavirus Response Team

While many employers are closing their doors to stem the spread of the COVID-19 virus, other employe...

March 17, 2020 | Coronavirus Response Team

Compliance concerns related to the Health Insurance Portability and Accountability Act (HIPAA), the ...

March 2, 2020 | Coronavirus Response Team

Employers are in search of ways to help employees who have been severely and unexpectedly impacted i...

February 4, 2020 | Blogs

When the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) became law o...

January 10, 2020 | Blogs

A “golden parachute” is defined as an agreement between an employer and employee that tr...

January 10, 2020 | Blogs

As part of the bill funding the federal government through next September, the Setting Every Communi...

January 6, 2020 | Publications

Employers are required to annually report to the IRS all Incentive Stock Option (ISO) exercises and ...

November 12, 2019 | Blogs

401(k) Limits Increased for 2020 On November 6, 2019, the Internal Revenue Service issued the cost o...

November 12, 2019 | Publications

Plans subject to Section 403(b) of the Internal Revenue Code (403(b) plans) are currently in a “re...

October 31, 2019 | Blogs

On October 23, 2019, the Department of Labor (DOL) published a proposed rule outlining a new safe ha...

October 23, 2019 | Blogs

On September 23, 2019, the IRS issued final regulations regarding hardship withdrawals from 401(k) P...

August 15, 2019 | Press Releases

Twenty-two earn additional “Lawyer of the Year” title A total of 169 Frost Brown Todd (FBT) atto...

August 2, 2019 | Publications

Last December, the Equal Employment Opportunity Commission (EEOC) formally withdrew its rules on inc...

July 16, 2019 | Blogs

An employer which participates in an underfunded multiemployer pension plan should request an estima...

June 7, 2019 | Blogs

In 2017, the IRS eliminated the ability of sponsors of individually-designed qualified retirement pl...

April 12, 2019 | Blogs

Now is a good time for employers to review their COBRA procedures or check with their COBRA vendors ...

April 3, 2019 | Blogs

On March 7, 2019, the IRS issued Notice 2019-18, which walked back its prohibition on offering retir...

March 10, 2019 | Publications

What is an employee stock ownership plan (ESOP)?  An ESOP is a means of providing an identity of in...

January 10, 2019 | Publications

Most retirement plans (including profit sharing, 401(k), and 403(b) plans) are required to provide p...

December 19, 2018 | Publications

Employers who sponsor a 401(k) plan or a 403(b) plan that offers hardship withdrawals have some deci...

November 9, 2018 | Publications

If you keep tabs on employer group health plan litigation, you have perhaps noticed a substantial in...

November 5, 2018 | Publications

This summer, the Internal Revenue Service (IRS) published final rules allowing the use of forfeiture...

August 30, 2018 | Publications

Equity compensation (including options to purchase stock or LLC units, restricted stock or units, an...

July 16, 2018 | Publications

Department of Labor (DOL) published its Final Rule, adding the new Section 2510.3-5 to CFR Title 29....

March 28, 2018 | Blogs

A multiemployer/union benefit plan is a plan that two or more employers contribute to under the te...

December 15, 2017 | Publications

The IRS has reversed its unfavorable rule that prohibited the use of forfeitures to fund safe-harb...

March 21, 2017 | Blogs

Financial institutions and investment advisors have little certainty about compliance timing.

March 7, 2017 | Blogs

The Department of Health and Human Services (HHS) released final regulations on Section 1557 of the ...