The IRS has issued Notice 2020-86, with guidance for implementing provisions of the SECURE Act of 2019.
The IRS has issued final regulations implementing a provision of the 2017 TCJA permitting an extended period to roll over the proceeds of certain retirement plan loans.
Jointly issued proposed regulations to permit states to leave a state-sponsored insurance exchange, and permit private agents and brokers to conduct enrollments beginning in 2023.
The PBGC final regulations with an updated age table for determining benefits in single-employer DB pension plans undergoing distress or involuntary termination are available.
This Retirement Spotlight summarizes Rev. Rul. 2020-24 and Rev. Proc. 2020-46 and explains how they interact with other IRS and DOL guidance.
The IRS has published final regulations updating life expectancy tables that are used for required minimum distributions (RMDs) and for other purposes.
The IRS has requested comments on spousal, annuity rights for in-kind 403(b) distributions of terminating plans.
The IRS has posted Notice 2020-81, guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations.
The IRS has clarified that contributions to single-employer DB plans due January 1, 2021, under the CARES Act are considered timely if they are made no later than January 4, 2021.
Final regulations from the DOL outlining registration requirements for pooled plan providers of pooled employer plans were published.