Resource Type

IRS Issues Guidance on Part-Time Employee Exception for 403(b) Plans

January 10, 2019

On December 4, 2018, the Internal Revenue Service (IRS) issued Notice 2018-95, which provides guidance and temporary relief for 403(b) plans from the “once-in-always-in” (OIAI) eligibility rule.

Bipartisan E-Delivery Bill Reintroduced in the Senate

January 10, 2019

On December 19, 2018, the Receiving Electronic Statements To Improve Retiree Earnings (RETIRE) Act (S. 3795) was reintroduced by Senators Sherrod Brown (D-OH) and Mike Enzi (R-WY).

2018 Ends with Shut Down and No Retirement Legislation

January 10, 2019

As the 115th Congress limps to an end, there appears to be no path forward to end the partial federal government shutdown that began on December 22, 2018, after the President and Congress failed to agree on a short-term spending proposal.

IRS Announces 2019 Retirement Plan Contribution Limits

December 17, 2018

On November 1, 2018, the Internal Revenue Service (IRS) announced the annual adjustments to the contribution and benefit limitations for qualified plans for 2019.