Legislative/regulatory
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Long-term, part-time employees: Guidance has finally arrived
The long-term, part-time (LTPT) employee rules were amended under the SECURE 2.0 Act. We’ll clarify what this means for plan sponsors, service providers, and financial professionals.
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Understanding the DOL’s definition of an investment advice fiduciary
The proposed DOL Retirement Security Rule changes the definition of an investment advice fiduciary. Learn what this means for your participants.
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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.
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How SECURE 2.0 changes RMDs, catch-up contributions, and Roth
SECURE 2.0 uses two key elements of qualified plans to make saving easier for preretirees and retirees. Learn which rules have changed and what they mean for your plan and participants.
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Four important new rules for Roth in SECURE 2.0
SECURE 2.0 uses four provisions focused on Roth. We’ve compiled our key takeaways from SECURE 2.0 for Roth IRAs and workplace plans.
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What are the long-term part-time rules under SECURE and SECURE 2.0?
The SECURE Act of 2019 contains a provision regarding long-term part-time employees that plans will need to consider this year, and the SECURE 2.0 Act of 2022 modified the rule. We’ll help you sort through what it all means for your plan.
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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.
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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.
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What the DOL's final ESG rule means for plan sponsors
On November 22, 2022, the DOL issued its final ESG rule, confirming that plan sponsors may consider ESG factors when selecting retirement plan investment lineups and exercising shareholder rights, including voting proxies. Find out what’s changed from the prior rules issued in 2020.
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What you need to know about SECURE 2.0 right now
We’ve compiled some of the key SECURE 2.0 provisions with the most urgent effective dates that retirement plan professionals should be aware of.
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