This blogpost reviews the “partial termination” rules for certain tax-qualified retirement plans and certain regulatory and statutory rules that have, to the benefit of employers, relaxed the partial termination rules in 2020 and 2021.… Continue Reading
Besides the COVID-19 pandemic, 2020 has also had its share of other disasters, including hurricanes, floods and fires. The Consolidated Appropriations Act, 2021 (the “CAA”) has provisions that are designed to provide tax relief for individuals and employers who have been adversely affected by one of the numerous federally declared “Qualified Disasters”. These provisions of … Continue Reading
There is a new electronic delivery option for retirement plan sponsors who are looking for an easier and more efficient means of providing required plan information disclosures to plan participants and beneficiaries. Retirement plan administrators can now electronically notify participants and beneficiaries that certain disclosures are available on a specified website. In addition, retirement plan … Continue Reading
Squire Patton Boggs presents a webinar to discuss recent changes and trends in the employment landscape in Asia that have or will have a significant impact on the cost of doing business in the region. On 24 May 2017 at 8 a.m. GMT (9 a.m. BST (UK), 10 a.m. CEST, 4 p.m. SGT) Julia Yeo, … Continue Reading
