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

Last Friday, the Department of Labor ("DOL") released a plan for its operations in the event of a shutdown. The plan indicates that...

In a 52-47 vote, the U.S. Senate confirmed Daniel Aronowitz as assistant secretary to oversee DOL's Employee Benefits Security...

The Department of Labor (the “Department”) has weighed in on whether defined contribution plans can include investment options containing...