The Setting Every Community Up for Retirement Act (the “SECURE Act”), passed at the end of 2019, adds a participant disclosure requirement that addresses a long-held concern of lawmakers that many ...

The agency clears up timing questions in a FAQs document and says it realizes the concerns about timing if its final rule differs from its previously published interim final rule. The Department of ...

Salaried employees normally have part of their paychecks withheld for taxes. However, many U.S. taxpayers, such as the self-employed, must make lump sum installment payments of some or all of their ...

The interim final rule includes assumptions plan administrators must use to calculate estimated lifetime benefit payments to be included on retirement plan participant statements. The U.S. Department ...