Groom: In Brief

In Notice 2026-13 (the “Notice”), IRS gives us an updated model 402(f) rollover notice for qualified plans (replacing Notice 2020-62)...

Each year, the IRS updates Revenue Procedures (Rev. Proc. 2026-1 through Rev. Proc. 2026-7) for policies and procedures applicable to...

A recently announced SEC cease and desist order that included a $150,000 penalty reiterates the importance the SEC places on registered...

The U.S. Department of Labor’s Employee Benefits Security Administration ("EBSA") today announced an update to its national enforcement...

Plaintiffs’ attorneys who bring excessive fee class action lawsuits under ERISA have found a new target – supplemental benefits, such as...

As background, in January 2025, the IRS issued Revenue Ruling 2025-4, which provided guidance on the federal tax treatment and reporting...

A major benefit consulting firm recently announced that the funded status of the largest corporate pension plans significantly increased...

Several cases have been filed challenging the investment decisions concerning non-company stock assets held in employee stock ownership...

A new exception from the additional 10% tax for early distributions from defined contribution plans (including 403(b) and 457(b) plans)...

For about 30 years, DOL has administered a limited amnesty program called the “Delinquent Filer Voluntary Compliance Program" or “DFVC.”...

Today, the IRS issued updated FAQs in Fact Sheet 2025-10 related to changes to the premium tax credit made under the One Big Beautiful...

On December 16, 2025, the Centers for Disease Control and Prevention ("CDC") adopted the Advisory Committee on Immunization Practices'...