Jeffrey M. Holdvogt

Nov 4, 2024 | natlawreview.com | Jeffrey M. Holdvogt

Skip to main content November 04, 2024 Volume XIV, Number 309 Legal Analysis. Expertly Written. Quickly Found.

Oct 11, 2024 | natlawreview.com | Jeffrey M. Holdvogt

On August 19, 2024, the Internal Revenue Service (IRS) issued Notice 2024-63 (the Notice), providing guidance regarding the implementation of Section 110 of the SECURE 2.0 Act of 2022 (SECURE 2.0), which permits employers with a 401(k) plan or 403(b) plan to provide matching contributions to employees based on employee student loan payments.

Apr 4, 2024 | natlawreview.com | Jeffrey M. Holdvogt

In late December 2023, the Internal Revenue Service (IRS) issued Notice 2024-2 (the Notice), providing guidance on key provisions of the SECURE 2.0 Act of 2022 (SECURE 2.0). SECURE 2.0, which was passed in December 2022, includes more than 90 provisions affecting US retirement plans, many of which are specifically aimed at enhancing savings opportunities for workers. The Notice provides guidance on many of the provisions of SECURE 2.0 in the form of questions and answers.

Nov 1, 2023 | natlawreview.com | Jeffrey M. Holdvogt

Skip to main contentNovember 01, 2023Volume XIII, Number 305Legal Analysis. Expertly Written. Quickly Found. Trending NewsIRS Announces 2024 Employee Benefit Plan Limits PrintMailDownloadiThe Internal Revenue Service (IRS) recently announced the cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare plans for 2024. Certain health and welfare plan limits have not yet been released. This article will be updated when those limits are announced.

Nov 1, 2023 | employeebenefitsblog.com | Todd Solomon |Jeffrey M. Holdvogt

The Internal Revenue Service (IRS) recently opened a new determination letter approval program for 403(b) retirement plans—commonly used by nonprofit organizations—which allows sponsors of certain individually designed plans to apply for a favorable determination letter. Long available to 401(k) retirement plan sponsors, determination letters can provide sponsors with advance assurance from the IRS that plans are compliant with the Internal Revenue Code.