2021 Penalty Amounts for 401(k) Plans

On January 14, 2021, the U.S. Department of Labor (“DOL”) published its annual announcement of civil monetary penalties for various employee benefits-related violations under ERISA, as in effect for calendar …

IRS Releases Final 1094/1095 B and C Forms

The IRS released final Forms 1094/1095-B and Forms 1094/1095-C and related instructions for the 2020 tax year. The new forms add information related to Individual Coverage HRAs (ICHRAs), but make …