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...

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...

The IRS issued its annual Required Amendment List ("RAL"), Notice 2025-60, that provides the deadline for certain law changes that impact...

In Notice 2026-5, the IRS issued guidance on the expanded Availability of Health Savings Accounts under the One, Big, Beautiful Bill Act...

The IRS issued initial guidance regarding how Trump accounts work.  As a reminder, Trump accounts, created under the One Big Beautiful...