Posts from January 2021.
Guidance provided by the Consolidated Appropriations Act of 2021 (the “Act”) will temporarily help employers determine if their retirement plans have experienced a “partial termination.” We discussed partial terminations in our recent blog post, and the Act supplements all prior guidance with a bright-line rule for determining when ...
2020 was a year of great uncertainty. Things were constantly changing and almost nothing was guaranteed to happen until it was actually happening. As the year was winding down, there were two things that were certain in my life each week. The first was that the UPS/FedEx truck would be making the truck down my long driveway and the second was I would get ...