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The IRS regulations (Treas. Reg. section 1.408-2(e)(5)(ii)) provide a mathematical rule for nonbank trustees to demonstrate that they...
Groom: In Brief
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The IRS has released Notice 2026-34, establishing the 2026 Cumulative List of Changes in Plan Qualification Requirements for Defined...
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New for 2026, defined contribution plans (401(k), 403(a), profit sharing plans, 403(b), 457(b) plans) can allow participants to use...
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Great news for retirement plan participants who wish to make charitable distributions directly from their qualified plan accounts! A...
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IRA providers, like qualified plan sponsors, were required to update their IRA documents for SECURE Act 1.0/2.0 by December 31, 2026,...
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On May 12, 2026, the Department of Labor issued Field Assistance Bulletin 2026-02 (“FAB”), announcing a temporary “non”-enforcement...
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On May 8, 2026, Assistant Secretary of Labor Daniel Aronowitz delivered remarks at The ESOP Association’s National Conference in...
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On April 14, 2026, the Employee Benefits Security Administration (“EBSA”) issued Field Assistance Bulletin (“FAB”) No. 2026-01. The new...
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Treasury/IRS recently issued Notice 2026-23, which requests recommendations for the 2026-2027 Priority Guidance Plan (PGP). Treasury/IRS...
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The proverb “March comes in like a lion and goes out like a lamb” refers to typical March weather, which improves as the month goes on. ...
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With the July 4th launch of Trump accounts just a few months away, guidance cannot come soon enough. On March 6th, IRS released two...
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In Notice 2026-13 (the “Notice”), IRS gives us an updated model 402(f) rollover notice for qualified plans (replacing Notice 2020-62)...