ARTICLE | September 19, 2023 Authored by RSM US LLP The employee retention credit (ERC or ERTC) was originally enacted in the CARES Act in…read more

ARTICLE | September 15, 2023 Authored by RSM US LLP Executive summary: ERC moratorium On Sept. 14, the IRS announced it will stop processing any…read more

Published January 21, 2021 – Continuing its focus on missing participants in retirement plans, the Department of Labor (DOL) recently released updated guidance on this…read more

March 26, 2020 – As more and more organizations struggle to address cash flow challenges brought on by the coronavirus pandemic, one lifeline that has…read more

On March 6, 2019, the IRS issued Notice 2019-18, which reverses the IRS’s previously stated intention to prohibit defined benefit plans from offering lump sum…read more

December 17, 2018 – In recent years, the Society of Actuaries (SOA) has released mortality improvement scales each October, with Scale MP-2017, which reflects mortality…read more

October 22, 2018 – Internal Revenue Service (IRS) Revenue Procedure 2016-37, which was effective January 1, 2017, makes significant changes to the IRS’s determination letter…read more

In this issue: Employee Benefit Plan Cybersecurity Considerations Focus on Internal Controls and Fiduciary Documentation Changes to IRS Determination Letter Program Proposed Changes to Employee…read more

  October 8, 2015 – As sponsors of defined-benefit pension plans look to reduce risks associated with volatile stock markets and an aging but increasingly…read more

  June 17, 2015 -When not reading about cyberattacks and information security breaches, occupational fraud/employee fraud are stealing headlines (pun intended) While many organizations pay…read more