The online payments landscape is one of the fastest growing industries in the world. Global retail eCommerce transaction volumes for products and services reached US$1.9 trillion in 2016 and are ...

The SECURE 2.0 Act of 2022 (“SECURE 2.0”) includes a number of changes that affect defined benefit pension plans. This includes new reporting and disclosure requirements in connection with offering a ...

The changes to laws governing qualified retirement plans under the SECURE 2.0 Act of 2022 (SECURE 2.0) have broad implications for M&A transactions. Buyers must use careful planning and execution to ...

(This article was published on November 1, 2024. For a collection of regularly updated resources to assist retirement plan practitioners and fiduciaries with SECURE 2.0 Act compliance, see SECURE 2.0 ...

This holiday week, the IRS issued its long-anticipated guidance on miscellaneous changes under SECURE 2.0 Act of 2022 (“SECURE 2.0”) that are effective now (or in short order). Specifically, Notice ...