New Guidance Fills in the Blanks for Roth Employer Contributions

Clarification of the rules for electing Roth employer contributions should spur more plan sponsors and vendors to consider allowing them.

Qualified Retirement Plan, SECURE 2.0, SECURE ActCarol BuckmannDecember 25, 2023Rothconributions, SECURE2.0, Section, section604(e)

SECURE 2.0 Creates Life Preservers for Plan Participants in Crisis

Plan sponsors who want to help participants facing personal emergencies have many new options under SECURE 2.0.

SECURE 2.0, Qualified Retirement PlanCarol BuckmannApril 14, 2023SECURE2.0, plandistributions, 401kplans, 403bplans

SECURE 2.0 – Defined Contribution Plan and IRA Distributions Reconsidered

SECURE 2.0 contains big changes to the required minimum distribution rules, including changes that could encourage annuitization of 401(k) plan benefits. Here are the important takeaways.

Qualified Retirement Plan, SECURE 2.0, Individual Retirement AccountEmily MeyerFebruary 5, 2023SECURE2.0, RMDs, annuities, QLAC

Carol Buckmann Contributes to Bloomberg Article on SECURE 2.0 and Plan Leakage

SECURE 2.0 directs the Department of Labor to establish a national participant lost & found database. While this is step forward in trying to unite former participants with their benefits, Carol explains why plan fiduciaries won’t be able to rely completely on this new tool.

Fiduciary Advice, SECURE 2.0Sandra CohenFebruary 5, 2023SECURE2.0, Lost&Found, lostandfound, missingparticipants