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IRS Guidance
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Ohio Tornadoes
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on May 2, 2024, for Ohio tornadoes, for the incident period of March 14, 2024.
Regulatory and Legislative
IRS Reminds Businesses of SECURE 2.0 Impacts on Form W-2
The Internal Revenue Service is reminding businesses who sponsor a retirement plan that certain provisions of SECURE 2.0 that became effective in 2023 may impact their Form W-2 reporting requirements.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Oklahoma Severe Storm Victims
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 30, 2024, for Oklahoma Severe Storms, Straight-line Winds, Tornadoes, and Flooding, for the incident period of April 25, 2024, and continuing.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Kansas Winter Storm
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 28, 2024, for a Kansas Winter Storm, for the incident period of January 8, 2024–January 16, 2024.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Washington Storms
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 28, 2024, for Washington severe winter storms, straight-line winds, flooding, landslides, and mudslides, for the incident period of January 5, 2024–January 29, 2024.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for California Severe Winter Storm
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 19, 2024, for California severe winter storm, for the incident period of January 30 – January 31, 2024.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for California Severe Storms and Flooding
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 19, 2024, for California severe storms and flooding, for the incident period of January 31, 2024 – February 9, 2024.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for New Hampshire Severe Storms and Flooding
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 19, 2024, for New Hampshire severe storms and flooding, for the incident period of January 9, 2024 – January 14, 2024.
Regulatory and Legislative
Retirement Plan Disaster Assistance May Be Available for Vermont Severe Winter Storm
The Federal Emergency Management Agency (FEMA) issued a disaster declaration on April 19, 2024, for a Vermont severe winter storm for the incident period of January 9, 2024–January 13, 2024.
Regulatory and Legislative
DOL Amendment to Abandoned Plan Program Has Left OMB
Department of Labor (DOL) guidance titled “Amendment of Abandoned Plan Program” that has been with the Office of Management and Budget (OMB) since last July, has left OMB. According to the abstract filed with OMB, the principal purpose of the amendments is to permit bankruptcy trustees to use the DOL’s program to terminate and wind up the plans of sponsors in liquidation under Chapter 7 of the U.S. Bankruptcy Code.