defined contribution plan

Provisions for 401(k)/403(b) Safe Harbor SECURE Act

The IRS has issued Notice 2020-86, with guidance for implementing provisions of the SECURE Act of 2019.

FuturePlan ERISA Team

Defined Contribution Plan

IRS Guidance

SECURE Act

Final Regulations for Offset Retirement Plan Loan Rollovers

The IRS has issued final regulations implementing a provision of the 2017 TCJA permitting an extended period to roll over the proceeds of certain retirement plan loans.

FuturePlan ERISA Team

Defined Contribution Plan

IRS Guidance

Retirement Spotlight: IRS Releases Escheatment Guidance

This Retirement Spotlight summarizes Rev. Rul. 2020-24 and Rev. Proc. 2020-46 and explains how they interact with other IRS and DOL guidance.

FuturePlan ERISA Team

Defined Contribution Plan

DOL

IRA

IRS Guidance

Retirement Spotlight

Spousal, Annuity Rights for 403(b) Distributions

The IRS has requested comments on spousal, annuity rights for in-kind 403(b) distributions of terminating plans.

FuturePlan ERISA Team

Defined Contribution Plan

IRS Guidance

Pooled Plan Provider Registration Regulations Published

Final regulations from the DOL outlining registration requirements for pooled plan providers of pooled employer plans were published.

FuturePlan ERISA Team

Defined Contribution Plan

DOL

DOL Final ESG Guidance Published

The DOL’s final rule on environmental, social, and governance (ESG) investments is published in the Federal Register.

FuturePlan ERISA Team

Defined Benefit Plan

Defined Contribution Plan

DOL

Fiduciary Issues

DOL Issues Final PEP Registration Regulations

The EBSA has issued a pre-publication version of final regulations on registration requirements for "pooled plan providers," (PEPs).

FuturePlan ERISA Team

Defined Contribution Plan

DOL

Updated Life Expectancy Tables Published

The IRS has provided updated life expectancy tables.

FuturePlan ERISA Team

Defined Contribution Plan

IRA

IRS Guidance

IRS Updates Life Expectancy Tables for Determining RMDs

The IRS has issued a pre-publication version of final regulations that update life expectancy tables for determining RMDs for tax-qualified retirement savings arrangements.

FuturePlan ERISA Team

IRS

IRS Guidance

Defined Contribution Plan

IRA

Tax Benefits for Retirement Distributions for LTC Insurance

Proposed legislation would permit tax-free retirement savings distributions of up to $2,500 per year—indexed for inflation—that are used to purchase long-term care insurance.

FuturePlan ERISA Team

Defined Contribution Plan

IRA

Legislative updates

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