A common 401k plan design includes a “safe harbor” (“SH”) feature. By agreeing to make SH contributions for eligible employees (either conditioned on the employee making payroll-deducted contributions -- a…

“Minimum required distributions” (commonly referred to as MRDs or RMDs) generally are required to be paid by tax-qualified retirement plans to plan participants who have attained age 70-1/2 or, under…

The CARES Act, which became law on March 27th, provides Coronavirus-related “relief” that includes special distribution options for retirement plans and IRAs and enhanced loan amounts and loan repayment suspension…