Gould + Ratner
SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions
Publication Highlight

SECURE Act 2.0: IRS Issues Final Regulations on Catch-Up Contributions

Recent IRS regulations under the SECURE 2.0 Act significantly affect retirement plan catch-up contributions. Learn about the new Roth rules, “super” catch-up limits and key compliance deadlines for plan sponsors.
More

Publications

News
Events
The U.S. Department of Labor (DOL) has released revised optional forms for employees to use when applying for leave under the federal Family and Medical Leave Act (FMLA)
As the COVID-19 pandemic continues, owners and developers find themselves facing the prospect of continued project disruptions.
Richard Reizen
Partner
Chair, Construction Practice
Eric Sparks
Partner
Following the enactment of tax reform legislation in 2017 commonly known as the Tax Cuts and Jobs Act (TCJA), the constitutionality of the “individual mandate” under the Affordable Care Act (ACA) came into question
Jennifer Tolsky
Partner
Chair, Tax Planning and Structuring Practice
The first reported substantive ruling by a judge sitting in Illinois on the legal implications of whether COVID-19 and the resulting governmental shelter-in-place orders relieve a tenant’s obligation to pay rent
Paul Carroll
Partner
The IRS earlier this month released proposed regulations on Section 1031 like-kind exchanges that may help taxpayers who were facing tax consequences due to changes made to Section 1031
Fred Tannenbaum
Partner
This week, the SBA released new guidance surrounding the ever-changing Paycheck Protection Program (PPP).
Lodging establishments will need to provide training to certain employees on how to recognize the signs.
Federal civil rights law protects gay and transgender employees from discrimination, the U.S. Supreme Court declared June 15, 2020, in Bostock v. Clayton County, Georgia.
UPDATE: In its latest update to its pandemic workplace guidance, the EEOC addresses questions employers will face as businesses reopen and employees return to work.