regulatory and legislative

Legislation Introduced to Aid Struggling Defined Benefit Plans

House Ways and Means Committee Chairman Richard Neal (D-MA) has introduced in the initial days of the 117th Congress the Emergency Pension Plan Relief Act (EPPRA) of 2021. 

FuturePlan ERISA Team

Defined Benefit Plan

Legislative updates

Compatibility of Pre-Approved Plan Documents and PEPs

The IRS has revealed that pre-approved qualified retirement plan documents may be used to establish arrangements known as pooled employer plans, or PEPs. 

FuturePlan ERISA Team

Defined Contribution Plan

IRS

SECURE Act

New Administration to Review ESG Investments Guidance

The new administration will review retirement plan ESG guidance for possible revision or withdrawal. 

FuturePlan ERISA Team

Defined Contribution Plan

Fiduciary

IRS Posts Updated DB Plan Yield Curves and Segment Rates

The IRS has issued updated guidance on factors used in certain defined benefit (DB) pension plan minimum funding and present value calculations. 

FuturePlan ERISA Team

Defined Benefit Plan

IRS

New guidance for Traditional and QACA Safe Harbor Plans

The SECURE Act makes it easier for employers to adopt ADP/ACP safe harbor plan provisions. These plans have proven popular with many employers. 

FuturePlan ERISA Team

Retirement Spotlight

SECURE Act

IRS

IRS Guidance

Defined Contribution Plan

Opinion Letter on ADEA and Individual Coverage HRAs

Opinion Letter Addresses Interaction Between ADEA and Individual Coverage HRAs  

FuturePlan ERISA Team

Health and Welfare

DOL Guidance for Plans Facing Missing Participant Issues

The EBSA has released a three-part guidance package for retirement plan fiduciaries dealing with missing or unresponsive participants. 

FuturePlan ERISA Team

Defined Benefit Plan

Defined Contribution Plan

DOL

Proposed Regs for Disaster-Related Deadline Postponements

IRS Proposes Regulations for Automatic Deadline Postponements for Federally Declared Disasters  

FuturePlan ERISA Team

Defined Contribution Plan

IRA

IRS Guidance

Compensation Disclosure for Employer-Sponsored Health Plans

CAA Requires Disclosure of Compensation Paid by Employer-Sponsored Health Plans  

FuturePlan

Health and Welfare

PBGC Final Rule for Computing Union DB Plan Withdrawal Liability

The PBGC has issued final regulations on the determination of withdrawal liability when a participating employer withdraws from a multiemployer (union) DB pension plan. 

FuturePlan ERISA Team

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