IRS Releases Guidance on Overpayments from 401(k) Plans
On October 15, 2024, the IRS released Notice 2024-77, addressing new rules regarding corrections of overpayments from retirement plans (including 401(k) plans) under the SECURE […]
IRS ADDS TWO FAQs TO ITS COVID-19 Q&A GUIDANCE FOR RETIREMENT PLANS
On October 28, 2021, the Internal Revenue Service (“IRS”) added two FAQs to its official guidance in the form of questions and answers (“Q&As”) regarding […]
FAQs Part 43: Additional Health Plan Guidance Re: COVID-19 Regulations
On June 23, 2020, the Departments of Labor, HHS, and Treasury (Departments) published additional guidance on how the Families First Coronavirus Response Act (the FFCRA) […]
<span style="color: rgb(0, 119, 168); font-family: arial;">H&W:</span> Forms 1094 and 1095: Register to File
The IRS released the Affordable Care Act (ACA) Information Returns (AIR) AIR Submission Composition and Reference Guide. This document provides guidance on registering to electronically […]