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Highway and Transportation Funding Act of 2014 To Expand Pension Funding Relief
Congress has passed, and the President is expected to sign, the Highway and Transportation Funding Act of 2014 (the Act). Included in the Act is a revenue-raising provision which expands the use of...
Treasury Issues Final Rules Regarding Longevity Annuities
Rules provide for greater security by giving American families more flexibility to plan for retirement and protect themselves from outliving their savings On July 1, 2014, the U.S....
Supreme Court Gives Ruling on Fifth Third Bancorp Case
In a June 25, 2014 article "Court delivers win to 401(k) plaintiffs," Chuck Epstein reports that employers could be held liable for holding company stock inside ESOP and 401(k) plans, especially if...
DFVC Program Provides Relief Only if Applicable Form 8955-SSA is Filed For Year at Issue
The IRS has issued Notice 2014-35 which provides relief from late-filing penalties from the annual reporting requirements under Form 5500 series with respect to employee benefit plans. Under the...
Treatment of Marriages of Same-Sex Couples for Retirement Plan Purposes
On April 4, 2014, the IRS issued Notice 2014-19, which provides guidance on how qualified retirement plans should treat the marriages of same-sex couples following the Supreme Court’s decision...
Legal Developments in Fiduciary Cases
This week has been a busy week for plan fiduciary cases. First, the Eighth Circuit issued its widely anticipated excessive fee decision in Tussey vs. ABB. Next, the Supreme Court signaled it may be...
US Labor Department Proposes that Service Providers Give Employers a Guide for 401(k) Fee Disclosures
The U.S. Department of Labor on March 11, 2014 requested public comments on a proposed rule that would require pension plan service providers to furnish employers and other plan fiduciaries with a...
IRS Issues Rollover Guidance for Roth Accounts
The Internal Revenue Service has issued guidance for employers whose 401(k) Plans offer Roth accounts for the rules governing rollovers by participants younger than retirement age. The rules for the...
DOL Office of Inspector General: EBSA Needs to Provide Additional Guidance
The AICPA Employee Benefit Plan Audit Quality Center recently issued a summary of the DOL Office of Inspector General’s report: EBSA Needs to Provide Additional Guidance and Oversight to ERISA Plans...
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