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Showing entries with the topic “Legislative/Regulatory”.

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02

Aug 2018

Making Sense of Auto-Enrollment Rules

While the IRS means well, when reviewing some of the regulations, I cannot help but wonder if someone was thinking, “How can I make this as difficult to understand as possible?” Such is the case with automatic enrollment. To start, the IRS doesn’t call it auto-enrollment, they refer to it as an “au…

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21

Jun 2018

Fiduciary Best Practices for Public University Retirement Plans

Last week, I had the pleasure of attending a webinar hosted by my colleagues, Joey Payne and Jeff Levy of Cammack Retirement Group, and Eric Paley of Nixon Peabody. The webinar examined best practices for public university retirement plan fiduciaries in the current litigation and regulatory environm…

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31

May 2018

Lessons Learned from Litigators

Last week, I had the pleasure of moderating a panel discussion at the Retirement Advisor Council Annual Meeting with two attorneys who have - and are - litigating some of the highest profile retirement plan lawsuits to date, Kai Richter of Nichols Kaster, on the plaintiffs’ side, and Brian Ortelere …

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22

Feb 2018

Budget Bill Retirement Plan Provisions Mailbag

After releasing last week’s Compliance Alert on the retirement plan-related provisions included in the recently enacted budget bill, I received a number of questions from people whom, I suspect, were taken aback that there were even retirement plan changes to address, since tax reform came and …

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25

Jan 2018

Tax Reform and A Retirement Plan Surprise

As previously discussed, the Tax Cuts and Jobs Act passed at year end contained relatively few retirement plan-related provisions.  However, upon closer review of the more than 1,000-page bill, some of the provisions were found to indirectly affect retirement.   One such exampl…

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11

Jan 2018

What Was NOT Passed As Part of the Tax Reform Legislation

The Tax Cuts and Jobs Act that was passed at year-end contained relatively few retirement plan-related provisions. However, likely due to the many retirement-related provisions that were discussed and/or included in the underlying Senate and House bills, rumors persist that the legislation dramatica…

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04

Jan 2018

Lesser-Known Tax Reform Provisions That May Affect Retirement Plan Sponsors

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act, the most comprehensive reform of the Tax Code in over 30 years. While there are few provisions that directly affect retirement plans (see our recent Compliance Alert for more details), there are a few lesser-known provi…

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21

Dec 2017

My Letter to Santa, 2017 Edition

Dear Santa: Last year, in anticipation of my official designation as a member of your Nice List, I made a number of requests, or “wishes,” as you refer to them, on behalf of the retirement plan community.  I was surprised and extremely grateful for your thoughtful response, especially given …

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14

Dec 2017

The Senate Tax Bill and Last-Minute Controversy Over - 403(b)?

On December 1st, I was eagerly awaiting the vote on the Senate Tax Reform bill, which, as indicated in our recent article on the subject, contained provisions that would have eliminated most of the special contribution limits that apply to 403(b) plans.  My wait ended up being quite long, as th…

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