ERISA Insights - IRS Releases Proposed Rule for Automatic Enrollment Provisions Under SECURE 2.0
The Internal Revenue Service has released proposed automatic enrollment regulations that apply to certain retirement plans as provided by Sections 101 and 341 of the SECURE 2.0 Act of 2022.
ERISA Insights - IRS Releases Proposed Rule for Catch-Up Contribution Provisions Under SECURE 2.0
The Internal Revenue Service has released proposed catch-up regulations that apply to certain retirement plans as provided by Sections 109, 117, and 603 of the SECURE 2.0 Act of 2022.
Retirement Plan Disaster Assistance May Be Available for California
The Federal Emergency Management Agency issued a Major Disaster Declaration on January 8, 2025, for California wildfires and straight-line winds.
Retirement Plan Disaster Assistance May Be Available for Missouri, Oregon, Alaska
The Federal Emergency Management Agency issued a Major Disaster Declaration on January 1, 2025, for the following disasters for the period indicated.
Retirement Plan Disaster Assistance May Be Available for North Dakota Wildfires and Straight-line Winds
The Federal Emergency Management Agency (FEMA) issued a Major Disaster Declaration on December 24, 2024, for North Dakota.
IRS Provides 2025 Covered Compensation Tables Used in DB Plans
The Internal Revenue Service issued Revenue Ruling 2025-2, containing the covered compensation tables for the 2025 plan year.
Applicability of Certain Aspects of RMD Regulations Delayed to 2026
The Internal Revenue Service released Announcement 2025-2, delaying the anticipated applicability date for future final regulations relating to required minimum distributions.
IRS Announces Deadline Relief for Post-Tropical Storm Helene in West Virginia
The IRS has announced the postponement of certain tax-related deadlines for victims of Post-Tropical Storm Helene in West Virginia until May 1, 2025.
IRS Announces Applicable Federal Rates for January
The IRS has issued Revenue Ruling 2025-1, which contains the applicable federal rates (AFR) for January 2025.
IRS Issues Yield Curve and Segment Rates for DB Plan Calculations
The Internal Revenue Service has issued Notice 2025-1, which contains updated guidance on factors used in certain defined benefit pension plan minimum funding and present value calculations.
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