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Recently, the IRS released Notice 2023-43, providing interim guidance on Section 305 of the SECURE 2.0 Act of 2022, which expanded the Employee Plans Compliance Resolution System (EPCRS), the system through...
Todd A. Solomon is a pension plan, profit sharing plan, 401(k) plan, employee stock ownership plan, 403(b) plans and nonqualified deferred compensation lawyer at McDermott Will
As discussed in an earlier blog post, the SECURE 2.0 Act of 2022 (the Act) expanded the Employee Plans Compliance Resolution System (EPCRS), a…
As discussed in an earlier blog post, the SECURE 2.0 Act of 2022 (the Act) expanded the Employee Plans Compliance Resolution System (EPCRS), a comprehensive IRS program for correcting...
SECURE 2.0 Act of 2022 expanded Employee Plans Compliance Resolution System, IRS program for correcting qualified retirement plan failures through self-correction program, voluntary correction program, Audit Closing Agreement Program.