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Donna Wolfson

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401(k) Plans, SECURE Act
Donna Wolfson | 1.16.2020

SECURE Act: Modification of PBGC Premiums for Cooperative and Small Employer Charity Plans (Section 206)

Many charities and cooperative associations provide their employees with retirement benefits through defined benefit multi-employer pension arrangements

ERISA
Donna Wolfson | 11.7.2019

U.S. Department of Labor Proposes New Electronic Disclosure Rule

On October 22, 2019, the Department of Labor (DOL) proposed new regulations giving employers a new safe harbor regarding the electronic delivery of required

ERISA
Donna Wolfson | 9.10.2019

Department of Labor Announces Rule to Strengthen Retirement Security for Millions Employed in Small and Mid-Sized Businesses

Citing a 2018 report by the U.S. Bureau of Labor Statistics that approximately 38 million private sector employees in the United States lack access to

401(k) Plans, Benefits
Donna Wolfson | 6.11.2019

SECURE Act vs. RESA

On May 23rd, the U.S. House of Representatives overwhelmingly passed the “Setting Every Community Up for Retirement Enhancement” (SECURE) Act

401(k) Plans, Internal Revenue Service, Tax
Donna Wolfson | 11.5.2018

2019 Retirement Plan Limitations

On November 1, 2018, the Internal Revenue Service announced the cost-of-living adjustments (COLA) that will take effect January 1, 2019 (IRS Notice 2018-83).

Benefits, Internal Revenue Service, Tax Reform
Donna Wolfson | 1.23.2018

2017 TAX CUTS AND JOBS ACT: EFFECT OF TRANSPORTATION FRINGE BENEFITS ON UNRELATED BUSINESS TAXABLE INCOME (UBTI)

Under the 2017 Tax Cuts and Jobs Act, Section 274(a) of the Internal Revenue Code includes a new provision that expressly disallows deductions for “the

401(k) Plans, Benefits
Donna Wolfson | 11.29.2017

2018 Retirement Plan Limitations

Update to the original article: On October 13, 2017, the Social Security Administration (SSA) announced that the maximum amount of earnings subject to

ERISA
Donna Wolfson | 6.13.2017

SCOTUS: Church-Affiliated Plans are Exempt from ERISA

On June 5, 2017, the Supreme Court unanimously ruled that religiously affiliated non-profit plans are exempt from ERISA even if the church did not originally

401(k) Plans, Benefits
Donna Wolfson | 6.9.2017

Roth 401(k) Trivia: What You May Not Know

401(k) plans have been around since 1981; however, the conception for the establishment of such plans was included in the Revenue Act of 1978 whereby Congress

Benefits
Donna Wolfson | 4.5.2017

IRS Issues Documentation Requirements for Employee Benefit Plan Hardship Withdrawals

In a February 23, 2017 memorandum to its agents, the IRS did an about-face regarding the documentation that plan participants must provide to enable them

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