In Notice 2021-48, the IRS recently provided guidance on changes made under the American Rescue Plan Act (ARPA) to the funding rules for single-employer defined benefit pension plans. The guidance also addresses the funding-based...

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Many employers intend to allow certain employees to continue working remotely and, in fact, some employees are demanding the option to do so. Among the many issues raised by this development is the impact on...

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A health care plan with fewer than 50 participants that’s administered by a sponsoring employer may have fewer compliance hassles. That’s because it’s excluded from the definition of a “group health plan” under administrative...

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Employers that sponsor employee benefit plans under the Employee Retirement Income Security Act (ERISA) face many challenges. Not the least of these is cybersecurity. In an effort to help, the U.S. Department of Labor’s Employee...

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Under the Internal Revenue Code, an employer would typically be penalized for failing to deposit certain federal employment taxes by the designated deadline. Examples include deposits of withheld income taxes and FICA taxes. However, the...

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A multiemployer pension is generally a defined benefit plan to which more than one employer is required to contribute and is maintained pursuant to a collective bargaining agreement. Many multiemployer pensions are expected to...

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