Field Assistance Bulletin No. 2025-01, Missing Participants and Beneficiaries – Pension Plans’ Transfer of Small Retirement Benefit Payments to State Unclaimed Property Fund, announces a temporary enforcement policy applicable to small retirement benefit payments owed to missing participants or beneficiaries that a responsible plan fiduciary voluntarily decides to pay over to a state unclaimed property
Following up on proposed changes, the DOL has updated its Voluntary Fiduciary Correction Program (VFCP). The changes under the program now allow employers and plan officials to self-correct certain transactions without submitting a VFCP application. Read More
The Department of the Treasury and the Internal Revenue Service recently issued proposed regulations addressing certain SECURE 2.0 Act provisions, including a provision generally requiring newly-established 401(k) and 403(b) plans to automatically enroll eligible employees beginning with the 2025 plan year. Read More
The Department of the Treasury and the Internal Revenue Service issued on January 10, 2025  proposed regulations  addressing several SECURE 2.0 Act provisions relating to catch-up contributions, which are additional contributions under a 401(k) or similar workplace retirement plan that generally are allowed with respect to employees who are age 50 or older. Read More
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