by David Torrillo | Aug 13, 2026 | Employee Benefit Plans
The IRS has announced important timing for employers that maintain defined contribution qualified pre-approved retirement plans. Announcement 2026-15 addresses the fourth remedial amendment cycle, commonly referred to as Cycle 4, and provides the expected timing for...
by David Torrillo | Aug 6, 2026 | Forms and Procedures
Revenue Procedure (Rev. Proc) 2026-30 modifies the procedures in Rev. Proc. 2026-4, 2026-1 IRB 160, for requesting letter rulings and nonbank trustee approval letters (collectively, Letter Rulings) under the jurisdiction of the Commissioner, Tax Exempt and Government...
by David Torrillo | Apr 1, 2026 | Employee Benefit Plans, News and Press Releases, Policy Updates, Retirement - 401(k), 403(b)
The U.S. Department of Labor’s Employee Benefits Security Administration issued a proposed regulation that clarifies, and provides a safe harbor for, a fiduciary’s duty of prudence under the Employee Retirement Income Security Act of 1974 (ERISA) in connection...
by David Torrillo | Jan 29, 2026 | Employee Benefit Plans, Forms and Procedures, News and Press Releases, Policy Updates, Retirement - 401(k), 403(b)
The U.S. Department of Labor’s Employee Benefits Security Administration (“EBSA”) recently announced the overhaul of its national enforcement projects for fiscal year 2026. The changes to the national enforcement projects, the most significant EBSA has...
by David Torrillo | Dec 4, 2025 | Blog, Employee Benefit Plans, Forms and Procedures, News and Press Releases, Policy Updates, Retirement - 401(k), 403(b)
Notice 2025-60 sets forth the 2025 Required Amendments List (2025 RA List). The Required Amendments List (RA List) applies to individually designed plans qualified under section 401(a) of the Internal Revenue Code (Code) (qualified individually...
