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  • New Guidance on Pension-Linked Emergency Savings Accounts
    Over the past several years, there has been a growing interest in enhancing employee benefit programs to help employees save for emergencies. Recently, the IRS issued Notice 2024-22 and, shortly thereafter, DOL issued a series of FAQs, both in effort to clarify some of the requirements applicable to PLESAs under ERISA.


  • DOL Finalizes More Stringent Procedures for Requesting Prohibited Transaction Exemptions
    The DOL’s prohibited transaction exemption procedures provide an opportunity for plan sponsors, service providers, industry groups, or others to apply for permission to engage in a variety of transactions involving employee benefit plans covered by ERISA and IRAs.  On January 24, 2024, DOL published final amendments to its regulations governing these procedures.


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