Joanne Jacobson, JD, LLM
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IRS provides remedial amendment period for correcting 403(b) plan defects
IRS provides remedial amendment period for correcting 403(b) plan defects
IRS has issued guidance establishing remedial amendment periods for retroactive correction of form defects in individually designed and prototype 403(b)...
Posted November 20, 2019 — Read more -
IRS extends temporary nondiscrimination relief to benefits, rights, and features of closed pension plans
IRS extends temporary nondiscrimination relief to benefits, rights, and features of closed pension plans
As an “add-on,” the IRS has extended temporary nondiscriminatory relief to benefits, rights, and features of closed defined benefit...
Posted November 15, 2019 — Read more -
DOL proposes new electronic disclosure option for retirement plans
DOL proposes new electronic disclosure option for retirement plans
On October 23, the DOL proposed a new safe harbor for electronic retirement plan disclosures. The proposal would supplement...
Posted October 30, 2019 — Read more -
IRS finalizes 401(k) hardship withdrawal rules
IRS finalizes 401(k) hardship withdrawal rules
The final rules that provide participants easier access to hardship withdrawals mostly follow those proposed last November, which reflected...
Posted October 2, 2019 — Read more -
IRS clarifies uncashed check taxation, but still considering missing participants
IRS clarifies uncashed check taxation, but still considering missing participants
New IRS guidance confirms how plan administrators should handle reporting and income tax withholding for distributions to participants who...
Posted August 16, 2019 — Read more -
Retirement plans – 2019 summer recap
Retirement plans – 2019 summer recap
Volume 42 | Issue 72 Download this FYI Roundup as a printable PDF This FYI Roundup recaps recent defined...
Posted August 8, 2019 — Read more -
DOL releases auto-portability prohibited transaction exemption
DOL releases auto-portability prohibited transaction exemption
Volume 42 | Issue 71 Download this FYI Alert as a printable PDF DOL has granted the proposed prohibited...
Posted August 8, 2019 — Read more -
DOL ready for DC multiple employer plans
DOL ready for DC multiple employer plans
Volume 42 | Issue 70 Download this FYI as a printable PDF DOL final regulations and supplementary guidance relax...
Posted August 6, 2019 — Read more -
SEC finalizes broker-dealer conduct standards — paves way for DOL’s fiduciary rule
SEC finalizes broker-dealer conduct standards — paves way for DOL’s fiduciary rule
Volume 42 | Issue 67 Download this FYI as a printable PDF The SEC has released guidance that represents...
Posted July 24, 2019 — Read more -
IRS proposes multiple employer DC plan rules
IRS proposes multiple employer DC plan rules
Volume 42 | Issue 65 Download this FYI as a printable PDF IRS proposed regulations would ease the threat...
Posted July 16, 2019 — Read more