In the Tax Notes article, “Multiple Employer Plan Regs May Create Undue Complexity,” Groom principal Lou Mazawey spoke in detail about the Internal Revenue Service’s newly proposed regulations for multiple employer retirement plans. Mazawey touched on the new notice requirements, how the unified plan rule (or the “one-bad-apple” rule) applies, complications in interpreting the rules, and how the recently passed Setting Every Community Up for Retirement Enhancement (SECURE) Act comes into play with the proposed regulations.
To read the article, please click the link below.