Browsing Tag
Wagner Law Group
22 posts
A Playbook on IRS Final Regulations for Roth Catch-Up Contribution Requirements Under SECURE 2.0
The Wagner Law Group’s Jon Schultze and Barry Salkin explain the coming changes
Trump Executive Order Means Any New DOL Regulation Requires Elimination of 10 Existing Ones
Trump’s “Unleashing Prosperity through Deregulation” executive order calls for any federal agency promulgating a new rule, regulation, or guidance to identify at least 10 existing ones to be repealed
Current State of Retirement Plan Forfeiture Litigation Subject of Wagner Law Update
25 forfeiture lawsuits have been filed to date; brief focuses on recent Clorox decision and potential impact of Supreme Court Loper Bright ruling
401(k) Forfeiture Lawsuit Wave Still Splashing West Coast
Recent rulings show use of forfeited funds to reduce future employer contributions instead of lowering plan expenses may violate ERISA, trumping IRS guidance
Unlocking the Power of Retirement Plans for Climate Action
In this op-ed, Impact Experience’s Yejide Olutosin and Jenna Nicholas discuss a recently published opinion letter providing a legally defensible framework for evaluating ESG factors in employer-sponsored retirement plans
Glitch-Fixing: How 2024 Catch-Up Contributions Could Be Restored in SECURE 2.0
Two likely (and one unlikely) solutions identified to correct drafting error that jeopardizes all 401(k) catch-up contributions starting in 2024
IRS Announces ‘Pre-Audit’ Retirement Plan Pilot Program
The IRS will determine whether to issue a closing letter or to conduct a limited or full scope audit
IRS Issues Proposed Regulations for RMDs Under the SECURE Act
'A variety of issues arise in determining whether an individual is an eligible designated beneficiary'
Cybersecurity A Major SEC Focus in 2022: Wagner Law Group
'Threat of a cyber-attack is so constant and significant for every market participant that it should be viewed as a substantial likelihood'
IRS Guidance on Qualified Distributions for Births, Adoptions
In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under…