Groom: In Brief

On Friday, July 3, Treasury posted its 2026 regulatory agenda, which includes the following retirement and executive compensation items:...

As the Trump account go-live date approaches, regulatory guidance is arriving on several fronts. On June 29, the IRS issued Revenue...

The IRS has released Notice 2026-34, establishing the 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined...

Great news for retirement plan participants who wish to make charitable distributions directly from their qualified plan accounts!  A...

On May 8, 2026, Assistant Secretary of Labor Daniel Aronowitz delivered remarks at The ESOP Association’s National Conference in...

On April 14, 2026, the Employee Benefits Security Administration (“EBSA”) issued Field Assistance Bulletin (“FAB”) No. 2026-01. The new...

A federal court granted summary judgment to all defendants in Shipp v. Central States Manufacturing, Inc., No. 5:23-cv-05215 (W.D. Ark.),...

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...