Based in the Washington, D.C. area, the American Retirement Association is a non-profit professional organization with two major goals: to educate all retirement plan and benefits professionals, and to create a framework of policy that gives every working American the ability to have a comfortable retirement.
Resources
On April 13, 2021, the American Retirement Association wrote to the Internal Revenue Service to request guidance on certain provisions in the American Rescue Plan Act regarding single-employer pension plan funding relief. (more…)
On February 5, 2021, the American Retirement Association wrote to the Internal Revenue Service in response to Notice 2020-86 that provided guidance on the SECURE Act provisions which eliminated certain safe harbor notice requirements and allowed for the retroactive adoption of safe harbor status. (more…)
On February 3, 2021, the American Retirement Association wrote to the Internal Revenue Service in response to Notice 2020-80 and Revenue Ruling 2020-23 that provided guidance on a distribution of an individual custodial account in-kind for a 403(b) plan participant. The ARA asked IRS to clarify that a 403(b) plan is never treated as a money purchase plan and qualifies for the profit-sharing exemption from…