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...
On November 2, 2020, the American Retirement Association wrote to the Internal Revenue Service to comment on Notice 2020-68 to reduce potential administrative burdens when implementing the new long-term part-time (LTPT) employee rules included in Section 112 of the SECURE Act. (more…)
On July 20, 2020, the American Retirement Association wrote to the Department of Labor to respond to the Request for Information regarding prohibited transactions involving Pooled Employer Plans under the SECURE Act. (more…)
The American Retirement Association and Investment Company Institute wrote to the Department of Treasury regarding the in-kind distribution of custodial accounts upon termination of a 403(b) plan to request guidance that properly implements Section 110 of the SECURE Act. (more…)
The American Retirement Association wrote to the Internal Revenue Service to follow up on a request for an explanation of our testimony at the public hearing on the Notice of Proposed Rulemaking regarding updated life expectancy and distribution period tables used for purposes of determining required minimum distributions. The letter further details the interaction between...
The American Retirement Association wrote to the Department of Treasury and the Internal Revenue Service to request guidance on certain issues related to the enactment of the Setting Every Community Up for Retirement Enhancement (SECURE) Act. (more…)
The American Retirement Association wrote to the Department of Labor to request guidance on certain issues related to the enactment of the Setting Every Community Up for Retirement Enhancement (SECURE) Act. (more…)
The American Retirement Association wrote to the Internal Revenue Service to comment on the Department of Treasury’s and Internal Revenue Service’s Notice of Proposed Rulemaking regarding updated life expectancy and distribution period tables used for purposes of determining required minimum distributions. In the letter the American Retirement Association recommends that IRS and Treasury first issue...
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