Congress passed the long-awaited SECURE 2.0 Act of 2022 that promises to restructure most Americans' 401(k) plans and change ...
Two critical deadlines are converging. Calendar year plans must adopt amendments reflecting the SECURE Act, CARES Act, and SECURE 2.0 by December ...
The IRS released guidance on Monday in Notice 2026-9 extending the deadline for amending individual retirement arrangements (IRAs), simplified employee pension (SEP) arrangements, and SIMPLE IRA plans ...