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defined contribution plans

Supreme Court Offers Mixed Guidance on Future of Lawsuits Challenging Investments and Fees in 401(k) and 403(b) Plans

December 17, 2021 By Alston & Bird Tax Team

Oral argument before the U.S. Supreme Court in Hughes v. Northwestern University will have broader implications for both 401(k) and 403(b) plans. It isn’t always easy to read the tea leaves, but our ERISA Litigation Group offers key takeaways from the day and what may come from the Court’s opinion. The Court’s decision will have broader implications for the future of class action litigation regarding fees and investments in all forms of defined contribution plansThe Justices questioned many different aspects of the case, and the decision is not likely to be unanimousVariety is ok, but [...]Read more

Filed Under: ERISA Litigation Tagged With: 401(k) plans, 403(b) plans, class action litigation, defined contribution plans, ERISA, Hughes v. Northwestern University, Supreme Court

Do You Need to Send an Annual Notice to Plan Participants?

November 5, 2021 By Alston & Bird Tax Team

If so, you may need to do so by December 1, 2021.  Our Employee Benefits & Executive Compensation Group reviews the multiple year-end notices that defined contribution plans must issue to participants. 2022 retirement plan limitsNotice content and deadlinesPractice pointers Read the full advisory here. [...]Read more

Filed Under: Employee Benefits Tagged With: 401(k), annual notice, catch-up contributions, defined benefit plan, defined contribution plans, EACA, elective deferrals, IRS, QACA, QDIA, retirement plan limits, Social Security, total compensation

Do You Need to Send an Annual Notice to Plan Participants?

October 26, 2017 By Blake MacKay and Kyle Woods

Our Employee Benefits & Executive Compensation Group reviews the multiple year-end notices that defined contribution plans must issue to participants.

  • 2018 retirement plan limits
  • Special consideration for safe harbor plans
  • Practice pointers

Read the full advisory here.

Filed Under: Employee Benefits Tagged With: 401(k), annual notice, defined contribution plans, EACA, IRS, QACA, QDIA, qualified plans

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