Updated August 24, 2023 SECURE 2.0 requires 403(b) plans subject to ERISA to conform to the LTPT rules (Read a thorough discussion of the LTPT rules). Certain deferral-only 403(b) plans, church plans, and plans sponsored by governmental entities are…
SECURE 2.0: New Long-term, Part-Time Employee Rules Get a Refresh
Updated December 1, 2023 The 2019 SECURE Act (SECURE 1.0) and the SECURE 2.0 Act of 2022 (SECURE 2.0) have introduced significant changes to retirement plan rules; they aim to set millions of Americans on a path to a more…
Electronic Filing Instructions
Download PDF version Electronic filing procedures require that you sign your retirement plan’s Form 5500 electronically. To sign the Form 5500, the person(s) who signs the face of the Form 5500 on behalf of either the plan sponsor or the…