On May 31, the ARA submitted comments to the IRS providing input on the retirement benefits items included in the 2024-2025 Priority Guidance Plan. Specifically, the ARA requested the IRS to issue guidance on several SECURE and SECURE 2.0 Act to provide much needed clarity on catch-up contributions, automatic enrollment, top heavy exemptions, long-term part-time...
On December 15, 2023, the American Retirement Association submitted comments to the Internal Revenue Service requesting that they formally revoke Section 4 of the Ruling. Revocation of Section 4 will help advance SECURE 2.0’s policy objectives, facilitate compliance with long-term, part-time employee rules, and improve economic efficiency by reducing the complexity and burdens of the...
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…)
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