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DOL Guidance on Pension Benefit Statements The Department of Labor (DOL) has issued Field Assistance Bulletin 2006-03 (December 20, 2006) to provide guidance on the new requirements for defined benefit and defined contribution plans to furnish participants and beneficiaries with regular pension benefit statements
I. PURPOSE - benefitslink. com individual For calendar year 2026, this election may be made on IRS Form 4547 (once it is released) at any time, including at the same time that the 2025 income tax return is filed plication The online tool or application for elections is expected to be available on trumpaccounts gov in the middle of 2026
Template-Word - . 5 margins - BenefitsLink In other words, the IRS has not addressed whether plans can be amended to remove the distribution triggers once they are added Plan sponsors should consider this ambiguity before moving forward with adding these rules The Notice makes clear that additional guidance should be forthcoming in the form of regulations
Wolters Kluwers ftwilliam. com Launches New Form 5330 e-Filing . . . Batch-Prepare: A new Form 5330 template empowers customers to minimize redundant data entry and reduce manual labor by populating multiple forms at once File Securely: Customers can file with confidence using a secure ftwPortal Pro environment that integrates directly with the IRS’ Modernized e-File (MeF) system
Deceased Participants Estate Can Sue to Recover . . . - BenefitsLink The Third Circuit Court of Appeals ruled that ERISA does not bar the estate of a deceased 401 (k) plan participant from suing the participant's ex-spouse to recover benefits distributed to her as the named beneficiary where she previously waived the right to those benefits as part of their divorce decree
BenefitsLink® Health Welfare Plans Newsletter for November 19, 2025 On October 25, 2025, the New York City Council once again amended the ESSTA, primarily to: [1] increase the amount of leave and qualifying reasons under the ESSTA; and [2] narrow employer obligations under New York City's Temporary Schedule Change Law (TSCL) in response to the ESSTA's expanded coverage