SECURE 2.0, as most people reading this article probably already know, was a sweeping piece of retirement plan legislation enacted on December 29, 2022. SECURE 2.0 implemented almost 100 different changes to the retirement plan landscape. However, this article is focused on one of the most impactful of such changes which is scheduled to first…

Although available for over two decades, it is still surprising to see the general lack of awareness that most employers have regarding their eligibility for a tax credit in connection with their establishment of a retirement plan. As a result, this article is intended to familiarize readers with this tax credit so that they can…

Almost every sponsor of every tax-qualified retirement plan must obtain a fidelity bond in accordance with section 412 of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).  Despite the broad application of this requirement, a surprising number of plan sponsors are unaware of this requirement and, in fact, do not have a…