Partner
Nashville, TN
This short webinar focuses on the basic building blocks of Retirement Committee governance and practices. A panel of Frost Brown Todd practitioners will discuss how these building blocks can help mitigate the fiduciary risks associated with maintaining and administering retirement plans. Practical insights and strategies for demonstrating compliance with the Department of Labor’s fiduciary standards will be discussed, including best practices for drafting minutes.
Register for Retirement Committee 101: No Prerequisites!
December 5, 2023 | Publications
The Automotive Industries Pension Plan (“Plan”), a Taft-Hartley multiemployer (union) pensio...
August 17, 2023 | Publications
The SECURE 2.0 Act of 2022 (SECURE 2.0), which was passed as 2022 wound down, expands on the Setting...
August 15, 2023 | Publications
Certain 401(k) and 403(b) plans must be amended to allow part-time employees to participate under ne...
August 3, 2023 | Blogs
Governor Andy Beshear signed House Bill 499 into law in April 2022, thereby creating a new program c...
May 24, 2023 | Publications
A federal district court in Michigan recently held that a union road construction general contractor...
May 1, 2023 | Blogs
The recent comprehensive retirement plan legislation, often called SECURE 2.0, made an important cha...
April 20, 2023 | Publications
Our overview of Division T of the Consolidated Appropriations Act, titled “The SECURE 2.0 Act of 2...
March 22, 2023 | Blogs
Many individuals have accumulated significant funds in their individual retirement accounts (IRAs), ...
March 21, 2023 | Publications
On February 27, the Internal Revenue Service (IRS) issued proposed regulations on when and how forfe...
March 16, 2023 | Blogs
On March 7, 2023, the Internal Revenue Service (IRS) released Notice 2023-23, which provides guidanc...
March 1, 2023 | Blogs
This article was republished in the Employee Relations Law Journal. Many union employers agree to co...
February 24, 2023 | Blogs
This article was republished in the Employee Relations Law Journal. If tax regulations proposed by t...
February 7, 2023 | Publications
While some of us were busy with holiday celebrations and planning for the new year, Congress passed ...
December 12, 2022 | Publications
On November 22, 2022, the Department of Labor (DOL) released a Final Rule, titled “Prudence and Lo...
November 18, 2022 | Publications
On October 21, 2022, the Internal Revenue Service issued the cost-of-living adjustments for contribu...
November 14, 2022 | Blogs
Individuals in the employee benefits space are used to dealing with year-end benefit plan amendments...
October 7, 2022 | Blogs
On June 24, 2022, the U.S. Supreme Court decided in Dobbs v. Jackson Women’s Health Organization t...
August 19, 2022 | Blogs
The Internal Revenue Service (IRS) recently published Notice 2022-33, extending the deadlines for am...
June 7, 2022 | Publications
With approximately 30% of all private-sector employees not having access to a workplace retirement p...
June 7, 2022 | Publications
HHS Transparency Rule likely to require amendment to TPA confidentiality agreement provision The U.S...
March 25, 2022 | Blogs
The Department of Labor’s Employee Benefits Security Administration (DOL) issued Compliance Assist...
January 20, 2022 | Publications
On December 21, 2021, the Department of Labor (DOL) issued a Supplemental Statement clarifying earli...
October 27, 2021 | Publications
On October 13, 2021, the Department of Labor (DOL) released its proposed “Prudence and Loyalty in ...
September 2, 2021 | Publications
The Department of Labor (DOL) issued “temporary implementing FAQs” on July 26, 2021. The FAQs cl...
August 23, 2021 | Publications
In a multiemployer/union benefit plan, two or more employers contribute under the terms of one or mo...
June 15, 2021 | Publications
On May 18, 2021, the Internal Revenue Service (IRS) released Notice 2021-31 (“Notice”), a set of...
May 18, 2021 | Blogs
The shutdown of worksites and childcare facilities in 2020 presented many challenges for both employ...
May 14, 2021 | Blogs
On May 6, 2021, the U.S. Department of Labor (DOL) issued a final rule that withdraws a Trump-era ap...
May 12, 2021 | Blogs
On April 14, 2021, the U.S. Department of Labor (DOL) issued guidance on cybersecurity for employee ...
May 11, 2021 | Blogs
The American Rescue Plan Act of 2021 (ARPA) was enacted on March 11, 2021. Among its many provisions...
April 9, 2021 | Publications
The American Rescue Plan Act of 2021 (ARPA) was signed into law on March 11, 2021. The ARPA, among o...
April 1, 2021 | Blogs
In Announcement 2021-7 issued on March 26, 2021, the IRS announced that amounts paid for personal pr...
March 19, 2021 | Publications
The $1.9 trillion American Rescue Plan Act of 2021 (“Act”) was signed into law by President Joe ...
March 18, 2021 | Coronavirus Response Team
New guidance issued by the Department of Labor (DOL) provides a new procedure for tolling COBRA, spe...
March 11, 2021 | Coronavirus Response Team
A new IRS Notice released in late February 2021 further extends an employer’s ability to offer add...
February 12, 2021 | Blogs
This blog post summarizes the steps an employer must take if it wants to appeal an assessment of wit...
February 11, 2021 | Blogs
Pension plan and 401(k) plan fiduciaries, including employers who are the plan administrators under ...
February 8, 2021 | Publications
On January 7, 2021, the U.S. Equal Employment Opportunity Commission (EEOC) issued a proposed rule d...
February 4, 2021 | Publications
The valuation of a private company’s stock is central to the operation of an employee stock owners...
January 13, 2021 | Blogs
At 5,593 pages, the Consolidated Appropriations Act, 2021 (“Act”) is the longest bill ever passe...
November 30, 2020 | Blogs
On November 10, 2020, the U.S. Supreme Court heard oral arguments (via teleconference) on the latest...
November 18, 2020 | Blogs
A federal district court recently called investments in private companies that participate in a mult...
November 18, 2020 | Blogs
When a participating employer stops contributing to, or no longer has an obligation under a collecti...
November 16, 2020 | Blogs
On October 29, 2020, the Department of Health and Human Services, the Department of Labor, and the D...
October 2, 2020 | Blogs
In Notice 2020-68 (Notice), the Internal Revenue Service (IRS) provided guidance on several provisio...
September 25, 2020 | Blogs
The IRS recently updated the tax notice, “Your Rollover Options,” which 401(k) and other qualifi...
September 22, 2020 | Publications
The Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 included several life...
September 17, 2020 | Coronavirus Response Team
The COVID-19 pandemic has caused nationwide “shelter-at-home” proclamations from state and local...
August 20, 2020 | Blogs
The IRS has now answered many of the new questions raised after the Coronavirus Aid, Relief, and Eco...
August 13, 2020 | Blogs
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a relief package in response to ...
August 13, 2020 | Blogs
As employers look for ways to reduce expenses or address cash flow issues, many are considering a re...
August 11, 2020 | Blogs
In Notice 2020-46 (the “Notice”), the Internal Revenue Service (IRS) created a new avenue for em...
August 3, 2020 | Blogs
On June 29, 2020, the U.S. Department of Labor (DOL) proposed a new prohibited transaction exemption...
July 22, 2020 | Blogs
In a recent Information Letter (the “Letter”), the Department of Labor (DOL) clarified that defi...
July 21, 2020 | Blogs
A plan investment policy statement (IPS) is a written statement intended to provide a plan’s inves...
July 20, 2020 | Blogs
The Trump administration has just issued a new proposed rule which, if finalized, will provide great...
June 24, 2020 | Coronavirus Response Team
Executive employment contracts and compensation have been more heavily scrutinized for the last coup...
June 12, 2020 | Coronavirus Response Team
Proper Calculation of Qualified Health Plan Expenses Eligible for Sick and Family Medical Leave Tax ...
June 3, 2020 | Publications
On May 21, 2020, the Department of Labor (DOL) issued the final rule on the new electronic disclosur...
May 27, 2020 | Blogs
The Internal Revenue Service (IRS) released Notices 2020-29 and 2020-33 (Notices) on May 12, 2020. T...
May 7, 2020 | Blogs
Employers, insurers and benefit plan vendors are all impacted by new guidance issued by the Departme...
April 30, 2020 | Blogs
Due to the coronavirus pandemic, the Internal Revenue Service extended the restatement deadlines for...
April 13, 2020 | Blogs
Pension funds subject to the Employee Retirement Income Security Act of 1974, (“ERISA”) serve as...
April 8, 2020 | Blogs
Code section 139 excludes from taxable income “qualified disaster relief payments” made to reimb...
April 1, 2020 | Coronavirus Response Team
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a sweeping third-wave relief pac...
March 24, 2020 | Coronavirus Response Team
This alert focuses on whether, in the throes of the COVID-19 pandemic, plan sponsors can amend their...
March 18, 2020 | Coronavirus Response Team
While many employers are closing their doors to stem the spread of the COVID-19 virus, other employe...
March 17, 2020 | Coronavirus Response Team
Compliance concerns related to the Health Insurance Portability and Accountability Act (HIPAA), the ...
March 2, 2020 | Coronavirus Response Team
Employers are in search of ways to help employees who have been severely and unexpectedly impacted i...
February 4, 2020 | Blogs
When the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) became law o...
January 10, 2020 | Blogs
A “golden parachute” is defined as an agreement between an employer and employee that tr...
January 10, 2020 | Blogs
As part of the bill funding the federal government through next September, the Setting Every Communi...
January 6, 2020 | Publications
Employers are required to annually report to the IRS all Incentive Stock Option (ISO) exercises and ...
November 12, 2019 | Blogs
401(k) Limits Increased for 2020 On November 6, 2019, the Internal Revenue Service issued the cost o...
November 12, 2019 | Publications
Plans subject to Section 403(b) of the Internal Revenue Code (403(b) plans) are currently in a “re...
October 31, 2019 | Blogs
On October 23, 2019, the Department of Labor (DOL) published a proposed rule outlining a new safe ha...
October 23, 2019 | Blogs
On September 23, 2019, the IRS issued final regulations regarding hardship withdrawals from 401(k) P...
August 15, 2019 | Press Releases
Twenty-two earn additional “Lawyer of the Year” title A total of 169 Frost Brown Todd (FBT) atto...
August 2, 2019 | Publications
Last December, the Equal Employment Opportunity Commission (EEOC) formally withdrew its rules on inc...
July 16, 2019 | Blogs
An employer which participates in an underfunded multiemployer pension plan should request an estima...
June 7, 2019 | Blogs
In 2017, the IRS eliminated the ability of sponsors of individually-designed qualified retirement pl...
April 12, 2019 | Blogs
Now is a good time for employers to review their COBRA procedures or check with their COBRA vendors ...
April 3, 2019 | Blogs
On March 7, 2019, the IRS issued Notice 2019-18, which walked back its prohibition on offering retir...
March 10, 2019 | Publications
What is an employee stock ownership plan (ESOP)? An ESOP is a means of providing an identity of in...
January 10, 2019 | Publications
Most retirement plans (including profit sharing, 401(k), and 403(b) plans) are required to provide p...
December 19, 2018 | Publications
Employers who sponsor a 401(k) plan or a 403(b) plan that offers hardship withdrawals have some deci...
November 9, 2018 | Publications
If you keep tabs on employer group health plan litigation, you have perhaps noticed a substantial in...
November 5, 2018 | Publications
This summer, the Internal Revenue Service (IRS) published final rules allowing the use of forfeiture...
August 30, 2018 | Publications
Equity compensation (including options to purchase stock or LLC units, restricted stock or units, an...
July 16, 2018 | Publications
Department of Labor (DOL) published its Final Rule, adding the new Section 2510.3-5 to CFR Title 29....
March 28, 2018 | Blogs
A multiemployer/union benefit plan is a plan that two or more employers contribute to under the te...
March 22, 2018 | Publications
Beginning April 1, 2018, employers will need to be prepared to address Department of Labor (DOL) fin...
December 15, 2017 | Publications
The IRS has reversed its unfavorable rule that prohibited the use of forfeitures to fund safe-harb...
October 18, 2017 | Publications
October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive ord...
August 3, 2017 | Publications
The administration of hardship distributions can be one of the most significant burdens employers fa...
July 31, 2017 | Publications
In recent years, hospitals have been sued by their employees and former employees challenging the ho...
March 21, 2017 | Blogs
Financial institutions and investment advisors have little certainty about compliance timing.
March 7, 2017 | Blogs
The Department of Health and Human Services (HHS) released final regulations on Section 1557 of the ...
October 5, 2016 | Publications
At the end of July 2016, the Department of Labor (DOL), Internal Revenue Service (IRS), and Pension ...
June 8, 2016 | Publications
On May 4, 2016, the federal government issued new temporary and proposed regulations that address em...
May 11, 2016 | Publications
As you probably know by now, the Affordable Care Act (ACA) deadline for filing Forms 1094-C and 1095...
January 12, 2015 | Publications
To print this article in full, including all charts, click on the link under “Additional Docum...