"This notice provides guidance on the corporate bond monthly yield curve, the corresponding spot segment rates ... and the 24-month average segment rates ... [as well as] the interest rate on 30-year Treasury securities ... as in effect for plan years beginning before 2008 and the 30-year Treasury weighted average rate[.]"   MORE >>

"[C]hanges include a standardized reporting schedule for multiple-employer plans (MEPs) and a new group filing alternative for single-employer defined contribution (DC) plans. More DC plans will be small plans exempt from annual audits under a new participant-counting rule that disregards nonparticipating employees. Other changes ... include detailed Schedule H expense reporting and IRS compliance questions. DOL also made several adjustments reflecting the SECURE 2.0 Act of 2022."   MORE >>

"[A] transition rule states that any forfeitures incurred during any plan year that begins before January 1, 2024 will be treated as having been incurred in the first plan year that begins on or after such date.... [W]ith respect to defined benefit plans ... the effect of forfeitures may be anticipated for purposes of planning for minimum funding."   MORE >>

"SECURE 2.0 ... amends the Internal Revenue Code to permit tax?free and penalty?free rollovers from 529 accounts to Roth IRAs in certain circumstances. This is a great opportunity to extend tax-free investments for children or grandchildren. This provision takes effect in 2024 but, the rollovers are not allowed without limits."   MORE >>

"For most of SECURE 2.0's optional provisions, implementation will be demand driven. That is, service providers are likely to develop things in order of need, depending on how much interest they've seen from the plan sponsors they support. And when they do, there could be a corresponding waitlist for implementation."   MORE >>

"Automatic enrollment can be a useful mechanism in getting more employees to save for retirement through the 401(k) plan. There are different automatic enrollment options available to your business and these options each have unique features."   MORE >>

"This brief discusses how investment return assumptions are established and evaluated, and the challenging investment environment public retirement systems currently face."   MORE >>

"[T]oday's rising rates present excellent opportunities for pension plans and retirement-focused investors. Even if an investor doesn't want to take substantial duration risk, they can utilize attractive rates in shorter-term government bonds.... [T]arget date funds [may] assume much too much risk for the average retirement investor."   MORE >>