SECURE Act & SECURE 2.0
2026
- The New EPCRS Is Here and Effective Now
The IRS issued the first comprehensive update to its plan correction program (EPCRS) since 2021 on October 22, and it is effective immediately.
- SECURE 2.0 Plan Amendments Due By December 31, 2026
Most private sector defined contribution plans and 403(b) plans must adopt amendments reflecting the SECURE Act and SECURE 2.0 Act (and the CARES Act, if needed and not yet adopted) by December 31…
2025
- Is Your 401(k) Plan Ready for Roth Catch-Ups in 2026?
Beginning January 1, 2026, “high earners” must make catch-up contributions on a Roth (after-tax) basis. The Treasury Department issued final regulations on this SECURE 2.0 change last month. Although…
2024
- Attorney Kristi Hill Receives Distinguished Legal Writing Award
ERISA Benefits Law is proud to announce that attorney Kristi Hill has been recognized as one of the nation’s finest law firm writers, by the Burton Awards, a national 501(c)(3) non-profit program…
2022
- Impact of SECURE Act 2.0 on Employers
The Consolidated Appropriations Act, 2023, a 4,155-page omnibus bill, was approved by Congress in its final form on December 23, 2022, and is expected to be signed by President Joe Biden before…
2020
- How to Register as a Pooled Plan Provider
The Department of Labor issued a Proposed Rule on August 27, 2020 setting forth the registration requirements for Pooled Plan Providers (PPPs). Under the Proposed Rule, PPPs who plan to begin…
- New Lifetime Income Disclosure Requirement for Pension Benefit Statements
The DOL issued an interim final rule on August 18, 2020 that gives plan administrators the opportunity to limit their liability with respect to the lifetime income illustrations that will be required…