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401(k): New Proposed Securities Legislation Could Affect 401(k) Participants’ Rights

Most pension rights advocates would agree that the recent stream of trending events has not been especially favorable to participants and beneficiaries in 401(k) plans.  Earlier this year, there was the demise of the DOL’s Fiduciary Rule, which many observers

Peter Iverson, Esq. July 6, 2018

H&W: ACA Play or Pay Penalty Notification and Response Process

In our earlier blog, we discussed how the IRS would be notifying Applicable Large Employers (“ALE”) when they are identified as potentially liable for an employer shared responsibility payment (“ESRP”).  Specifically, we discussed Letter 226J which the IRS will send

Peter Iverson, Esq. June 4, 2018
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401(k): IRS Revamps Plan Document Approval Process

As you are probably aware, effective January 1, 2017, the IRS made sweeping changes to its rulings and determination letter program for qualified plans. The most striking change was the elimination of the prior five-year cycle for submitting determination letter

Peter Iverson, Esq. June 4, 2018
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401(k): IRS Considers Expanding Determination Letter Program in 2019 for Certain Individually Designed Plans

Background In 2017, the IRS made sweeping changes to its rulings and determination letter program for qualified plans. The most striking change was the elimination of the prior five-year cycle for submitting determination letter applications for individually designed plans, although

Peter Iverson, Esq. May 30, 2018
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