Our Thoughts On Archive

SECURE Act – Treatment of Custodial Accounts on Termination Of Section 403(b) Plans

Learn about the changes implemented by the SECURE Act of 2019 including changes to the termination of 403b Plans.

SECURE Act: Increase in Penalty for Failure to File (Section 402)

Learn about the changes to the failure to file penalties for IRS Form 5500 and related notifications.

SECURE Act: Qualified Employer Plans Prohibited from Making Loans Through Credit Cards and Similar Arrangements

Learn about the prohibition of plan loans to be distributed through credit or other payment cards.

SECURE Act – Special Disaster-Related Rules for Use of Retirement Funds

The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) includes special disaster-related rules for the use of retirement funds.

SECURE Act: Stipends Treated as Compensation

Several provisions of the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) pertain to IRAs. One of these affects stipends

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