Publications

04/30/2025

Retirement Plan Matching Contributions on Student Loan Repayments

In August 2024, the IRS issued Notice 2024-63 (the "Notice") which addresses the SECURE 2.0 Act provision permitting retirement plan matching contributions on student loan repayments. The Notice is effective January 1, 2025 for calendar year plans a ... READ MORE

 

05/15/2023

The SECURE Act 2.0: New And Expanded Distribution Rules And Events

READ MORE  

10/25/2022

IRS ANNUAL COST-OF-LIVING ADJUSTMENTS EMPLOYEE BENEFIT DOLLAR LIMITATIONS FOR 2023

READ MORE  

10/17/2022

Retirement Plan Enhancements On The Way

For many months Congress has been working on retirement savings enhancements that expand and build on the SECURE Act of 2019. Although multiple proposals are being discussed, which include SECURE Act 2.0, the RISE & SHINE Act and the EARN Act, I wil ... READ MORE

 

11/08/2021

IRS ANNUAL COST-OF-LIVING ADJUSTMENTS EMPLOYEE BENEFIT DOLLAR LIMITATIONS FOR 2022

READ MORE  

07/23/2021

New IRS Retirement Plan Corrections For Overpayments And Other Errors

The Internal Revenue Service ("IRS") recently released Revenue Procedure 2021-30 (the "Updated Procedure"), providing some new guidance regarding recoupment of overpaid benefit payments and other plan failures. ... READ MORE

 

02/18/2021

401(k) Plans: New Eligibility Rules For Long-Term, Part-Time Employees

READ MORE  

06/29/2020

IRS Clarifies And Expands On Retirement Plan Relief Under The CARES Act

READ MORE  

12/07/2019

Ringing In The New Year With The SECURE Act

READ MORE  

09/03/2019

IRS Expands Correction Procedures For Retirement Plans

READ MORE  

11/02/2018

IRS ANNUAL COST-OF-LIVING ADJUSTMENTS EMPLOYEE BENEFIT DOLLAR LIMITATIONS FOR 2019

READ MORE  

01/01/2018

The Top 10 Tax Reform Impacts On Employee Benefit Plans, Executive Compensation, And Fringe Benefits

READ MORE  

12/15/2017

Cybersecurity And Section 401(k) Plans: What's A Plan Sponsor To Do!

READ MORE  

09/10/2015

401(k) Plans: Time To Restate And Perhaps Revise

READ MORE  

09/03/2015

IRS Limits Scope of Determination Letter Program

READ MORE  

09/01/2015

The Implications Of Universal Same-Sex Marriage For Employee Benefit Plans

READ MORE  

03/02/2015

When Bad Things Happen To Good Plans: IRS Enhances Plan Correction Methods

READ MORE  

01/12/2015

The McGrath North Tax Group Is Pleased To Welcome Joan Cannon, Peter Langdon And Austin Bradley To The Group.

READ MORE