Proposed regulations on using forfeitures in retirement plans

Proposed regulations on using forfeitures in retirement plans

by | Feb 28, 2023

< Back to the Resource Gallery Proposed regulations on using forfeitures in retirement plansTAX ALERT | February 28, 2023Authored by RSM US LLPExecutive summary: Use of forfeitures in retirement plansThe proposed regulations REG-122286-18, released Feb. 24, provide...
Required minimum distributions after SECURE 2.0

Required minimum distributions after SECURE 2.0

by | Feb 20, 2023

< Back to the Resource Gallery Required minimum distributions after SECURE 2.0ARTICLE | February 20, 2023Authored by RSM US LLPThe SECURE 2.0 Act of 2022 (SECURE 2.0), signed Dec. 29, 2022, makes significant changes to retirement legislation with focus on...
Retirement plan changes for long-term, part-time employees

Retirement plan changes for long-term, part-time employees

by | Feb 20, 2023

< Back to the Resource Gallery Retirement plan changes for long-term, part-time employeesARTICLE | February 20, 2023Authored by RSM US LLPThe Internal Revenue Code (the Code) has historically allowed employers to exclude employees who never worked at least 1,000...
Key takeaways for employers under the SECURE 2.0 Act of 2022

Key takeaways for employers under the SECURE 2.0 Act of 2022

by | Jan 6, 2023

< Back to the Resource Gallery Key takeaways for employers under the SECURE 2.0 Act of 2022TAX ALERT | January 06, 2023Authored by RSM US LLPExecutive summary: SECURE 2.0 ProvisionsSECURE 2.0 Act of 2022, enacted Dec. 29, 2022, significantly changes the complex tax...