Legislative/regulatory
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How SECURE 2.0 mandatory automatic enrollment can affect plan mergers
SECURE 2.0’s mandatory automatic enrollment provision can make merging retirement plans more complicated. Explore these key considerations for plan sponsors.
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A SECURE 2.0 summary of provisions, purpose, and timing
SECURE 2.0 Act of 2022 includes policy changes that affect both the administrators of and participants in qualified retirement plans and IRAs. Use our guide to help you navigate the provisions that matter most to you.
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DOL rolls out proposed rule on SECURE 2.0 paper benefit statements
The DOL has proposed regulations affecting SECURE 2.0 paper benefit statement requirements and eDelivery safe harbors. Learn what this could mean for your plan.
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Mandatory Roth catch-up contributions are here
What you need to know about SECURE 2.0's Roth catch-up contribution rules that took effect on January 1, 2026.
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How SECURE 2.0 can help your employees save more for retirement
Many sections of SECURE 2.0 Act are focused on making it easier for people to save for retirement. Get to know the provisions that can help your participants get on a better path to retirement readiness.
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What’s in SECURE 2.0 for small businesses? A lot
SECURE 2.0 just made it easier for small businesses to add a retirement plan. We’ve broken out the key provisions small business owners and their financial professionals should get to know if they’re considering adding this highly valued benefit.
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Navigating SECURE 2.0 mandatory auto-enrollment
SECURE 2.0's mandatory auto-enrollment mandate took effect on January 1, 2025. Here's what plan sponsors need to know about the new rules.
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The RMD evolution: understanding the 2024 required minimum distribution regulations
The IRS’s final 2024 RMD regulations are out. Get a quick summary from our ERISA specialists.
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SIMPLE IRAs: what to know after SECURE 2.0
SECURE 2.0 added an opportunity for the sponsor of a SIMPLE IRA plan to terminate the SIMPLE IRA plan midyear if the SIMPLE IRA plan is replaced with a safe harbor 401(k) plan. IRS Notice 2024-2 provided details on how this is accomplished.
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The DOL’s final fiduciary rule is here
Released in April 2024 with a September effective date, this rule defines when a person is an investment advice fiduciary under ERISA and the Internal Revenue Code. It also includes amendments to various class prohibited transaction exceptions (PTEs) available to these fiduciaries.
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