The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) generally requires that 401(k) plans allow long-term,...

On December 9, 2020, the IRS issued Notice 2020-86 (the Notice) providing initial guidance for plan sponsors on the changes made under...

The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) generally allows parents to take an early distribution...

The SECURE Act, which became law in December 2019, made significant changes to rules related to safe harbor nonelective contributions,...

The SECURE Act, passed as part of Further Consolidated Appropriations Act late last year, increased the age for required minimum...

The SECURE Act, passed as part of Further Consolidated Appropriations Act late last year, greatly increased the tax credit available for...