Kimberly Boberg

Jan 14, 2025 | mondaq.com | Kimberly Boberg |Elizabeth Thomas Dold |Louis Mazawey

GG Groom Law Group More Groom Law is the nation’s preeminent benefits, retirement, and health care law firm. We built our success over decades of solving complex ERISA/employee benefits challenges in the public and private sectors, providing innovative legal solutions, value, and true partnership to our clients every step of the way.

Jan 9, 2025 | jdsupra.com | Kimberly Boberg |Elizabeth Thomas Dold |Louis Mazawey

Last year, the IRS issued its long-anticipated final (and newly proposed) regulations to address SECURE 1.0 and 2.0 Act changes to the required minimum distribution (“RMD”) rules (Code section 401(a)(9)). The 2024 proposed regulations addressed a number of important changes made under SECURE 2.0, and were scheduled to become effective at the same time as the final regulations – generally January 1, 2025. Recently, the IRS Announcement 2025-2 (Dec.

Jan 8, 2025 | mondaq.com | Elizabeth Thomas Dold |Kimberly Boberg |Louis Mazawey

A number of years ago, the IRS created the"Required Amendments" ("RA") List to help plansponsors keep track of changes they need to make to their qualifiedplans and by what deadline. More recently, the IRS expanded thelist to include amendments to 403(b) plans and interim amendmentsto pre-approved plans. The basic principle of the RA list is to identify changes thatplans must make and to set a deadline for doing so.

Jul 26, 2024 | jdsupra.com | Kimberly Boberg |Elizabeth Thomas Dold |David Levine

At long last, the Treasury Department and the Internal Revenue Service (“IRS”) issued final (and new proposed) regulations that address the major changes to Code section 401(a)(9) under the Setting Every Community Up for Retirement Enhancement Act of 2019 (“SECURE Act 1.0”) and SECURE 2.0 and make other conforming changes to the eligible rollover rules.

Jul 26, 2024 | mondaq.com | Kimberly Boberg |Elizabeth Thomas Dold |David Levine |Louis Mazawey

GG Groom Law Group More Groom Law is the nation’s preeminent benefits, retirement, and health care law firm. We built our success over decades of solving complex ERISA/employee benefits challenges in the public and private sectors, providing innovative legal solutions, value, and true partnership to our clients every step of the way.