20 Sep 2022

Treatise-Me Right: Links to Bender’s Federal Income Taxation of Retirement Plans Treatise in Practical Guidance

Whether you’re in need of a refresher or are learning about employee benefits for the first time, Bender’s Federal Income Taxation of Retirement Plans will quench your thirst for the information you need. Practical Guidance EBEC provides links to key sections of this seminal Bender treatise, like in this practice note on qualified retirement plan fundamentals.

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Hardship Distributions from 401(k) Plans
Learn more about taking and administering hardship distributions from 401(k) plans with this practice note based on the Bender treatise. A plan that permits in-service hardship withdrawals will require that the participant satisfy certain requirements to be permitted to receive a "hardship" distribution of elective contributions while still working for the employer or within its controlled group.

Legal Developments

IRS Extends Amendments Deadlines for SECURE, Miner’s and CARES Acts
IRS Notice 2022-33 extends the deadlines for employers to amend their retirement plans to reflect SECURE Act, the Bipartisan American Miners Act of 2019, and the waiver of 2020 required minimum distributions (RMDs) from defined contribution plans under the CARES Act.
SEC Finalizes Exec Comp Disclosure Rule After 12-Year Wait
The SEC has finally adopted the so-called pay-versus-performance rule requiring companies to justify executive pay to shareholders by comparing it to the company's financial performance.
Inflation Reduction Act's Impact on Group Health Plans
The Inflation Reduction Act extended Affordable Care Act premium tax credits, allows a health savings account to pay for insulin before meeting a high-deductible health plan’s deductible, and can favorably impact retiree Medicare supplement plans by capping seniors’ out-of-pocket drug spending.

Market Standards—Employment Agreements

Practical Guidance continuously adds new documents and analyses to Market Standards—Employment Agreements, our searchable database of publicly-filed employment agreements that enables users to search, compare, and analyze over 5,900 employment agreements using approximately 75 detailed deal points to filter search results. The links below will take you to the Agreement Information/Agreement page for just a few of the recently added agreements, where you can see a summary of the deal points and view the underlying document. For more information on Market Standards—Employment Agreements, click here.

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Employee Benefits & Executive Compensation Key Legal Developments Tracker
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- ERISA. DOL issues guidance through EBSA addressing when a qualified public accountant who should examine an employee benefit plan’s financial statements (as applicable) is independent for purposes of rendering an opinion on the financial statements to be attached to the Form 5500 for the plan. DOL Interpretive Bulletin 2022-01, 87 Fed. Reg. 54368 (Sept. 6, 2022).
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