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March 16, 2023
There are changes SECURE 2.0 made to the rules affecting defined benefit pension plans including cash balance plan compliance with back loading requirements, limitation on Mortality Improvement Rates, elimination of PBGC variable rate premium indexing, and transfer of surplus.
March 15, 2023
...Cash Balance Plan Compliance with Back-Loading Requirements - The rate at which a participant accrues benefits under a defined benefit pension plan must satisfy...
January 3, 2023
SECURE 2.0 Act of 2022 (the "Act") was signed into law by President Biden on December 29, 2022 (the date of enactment), as part of the larger government funding bill.
October 28, 2022
The IRS recently announced that substantially all of the key retirement plan and health and welfare plan limits will increase next year – some significantly due to higher inflation. Notice 2022-55 (Oct. 21, 2022); Rev. Proc. 2022-38 (Oct. 18, 2022); Rev. Proc. 2022-24 (April 29, 2022).
October 27, 2022
The IRS recently announced that substantially all of the key retirement plan and health and welfare plan limits will increase next year – some significantly due to higher inflation....