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Viewpoints by Claire M. Holland, ESQ., at Manulife John Hancock Retirement

Claire is an ERISA attorney in John Hancock’s benefits consulting group. In this position, she works to keep qualified and nonqualified retirement plans tax compliant from both a document and administrative standpoint. Among her specific duties, Claire advises plans on self-correction of operational and document failures, provides guidance on benefit matters associated with mergers and acquisitions, and serves as a technical expert within John Hancock and for its clients. On the regulatory front, she prepares and negotiates voluntary correction program and determination letter filings and assists clients with IRS and U.S. Department of Labor plan audits. Claire began her ERISA career in 1980 as a paralegal and became an attorney in 1986. She practiced at Goodwin Procter LLP before joining John Hancock in 2008. Claire earned a B.S. in History from the University of Oregon and her J.D. cum laude from Suffolk University Law School.

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IRS delays SECURE 2.0 Roth catch-up rules for two years

The IRS has delayed the required implementation of the SECURE 2.0 requirement that catch-up contributions be made on a Roth basis for participants whose FICA wages for the prior year exceeded $145,000.

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement

August 30, 2023

Read more

August 30, 2023

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement
IRS issues guidance on SECURE 2.0 EPCRS self-correction program expansion

The IRS has expanded the list of plan errors that qualify for its EPCRS self-correction program, as directed by the SECURE 2.0 Act. Find out what they are.

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement

Tami Guimelli, Assistant Vice President and Assistant General Counsel

July 7, 2023

Read more

July 7, 2023

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement

Tami Guimelli, Assistant Vice President and Assistant General Counsel
What’s in SECURE 2.0 for defined benefit plans?

Despite the popularity of defined contribution (DC) plans, many employers, especially government agencies, still offer defined benefit (DB) plans. Learn about the DB provisions Congress included in SECURE 2.0.

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement

May 17, 2023

Read more

May 17, 2023

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement
IRS relaxes rules for obtaining spousal consent for 2020

IRS Notice 2020-42 creates a remote notarization process for retirement plan transactions that require spousal consent. This helps solve problems related to social distancing and COVID-19.

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement

Tami Guimelli, Assistant Vice President and Assistant General Counsel

June 12, 2020

Read more

June 12, 2020

Claire M. Holland, ESQ., ERISA Attorney Manulife John Hancock Retirement

Tami Guimelli, Assistant Vice President and Assistant General Counsel

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Viewpoints by Claire M. Holland, ESQ., at Manulife John Hancock Retirement

Browse by

IRS delays SECURE 2.0 Roth catch-up rules for two years

IRS issues guidance on SECURE 2.0 EPCRS self-correction program expansion

What’s in SECURE 2.0 for defined benefit plans?

IRS relaxes rules for obtaining spousal consent for 2020

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