ERISA & Employee Benefits

Department of Labor Issues Cybersecurity Guidance

By Barry Salkin

Must Death Distributions Under 10-Year Rule Be Taken Annually?

By Kimberly Shaw Elliott and Barry Salkin New Pub 590B Prompts Surprise Just in the nick of time for filing 2020 federal income tax returns, the IRS issued a revised Publication 590-B (2020), Distributions from Individual Retirement Accounts (IRAs) (“Pub 590-B”). In it, the IRS in an example suggests that taxpayers who inherit IRAs and are not eligible designated beneficiaries must take a ...

Participant Directed Investments Through Brokerage Windows: The Last Frontier or a Trap for the Unwary?

By Ivelisse Berio LeBeau and Stephen Wilkes