Section Newsletters

Articles From Bernard G. Peter

IRS Guidance on SECURE 2.0 Act Provision Allowing 401(k) and 403(b) Plan Participants to Elect to Receive Employer Matching and Nonelective Contributions on a Roth Basis By Bernard G. Peter Employee Benefits, March 2024 The Internal Revenue Service recently issued guidance on an amendment to the Internal Revenue Code.
U.S. Treasury Department and Internal Revenue Service Give Employer Sponsors of 401(k) Plans Welcome Relief By Bernard G. Peter Employee Benefits, January 2024 In August 2023, the U.S. Treasury Department and the IRS issued Notice 2023-62.
U.S. Treasury Department and Internal Revenue Service Give Employer Sponsors of 401(k) Plans Welcome Relief By Bernard G. Peter Corporate Law Departments, October 2023 In August 2023, the U.S. Treasury Department and the IRS issued Notice 2023-62.
Become an Illinois Bar Foundation Champion By Bernard G. Peter Corporate Law Departments, December 2022 The Champions of the Illinois Bar Foundation are a distinguished group of supporters who believe in the value of justice and philanthropy.
IRS Retirement Plan Limitations for 2022 By Bernard G. Peter Corporate Law Departments, May 2022 The Internal Revenue Service updated the retirement plan limitations for 2022 in IRS Notice 2021-61.
COBRA Continuation Coverage Subsidy Provider Under American Rescue Act of 2021 By Bernard G. Peter Corporate Law Departments, June 2021 The American Rescue Plan Act of 2021 provides temporary premium assistance for COBRA continuation coverage under the Consolidated Omnibus Budget Reconciliation Act.
Department of Labor Retirement Plan Cybersecurity Guidance By Bernard G. Peter Corporate Law Departments, June 2021 A summary of the cybersecurity tips issued by the U.S. Department of Labor's Employee Benefits Security Administration.
IRS Retirement Plan Limitations for 2021 By Bernard G. Peter Corporate Law Departments, June 2021 The Internal Revenue Service updated the retirement plan limitations for 2021 late in in 2020 in IRS Notice 2020-79. 
Illinois Secure Choice Savings Program Act By Bernard G. Peter Business Advice and Financial Planning, October 2017 An overview of this Act, which requires most employers in Illinois to offer a retirement program or provide employees a payroll deposit retirement savings arrangement provided for by the Act as of July 1, 2017.
Plan audit checklist By Bernard G. Peter Corporate Law Departments, October 2017 A list of the actions that should be taken to determine whether plan operations comply with plan provisions.
Illinois Secure Choice Savings Program Act By Bernard G. Peter Employee Benefits, September 2017 An overview of this Act, which requires most employers in Illinois to offer a retirement program or provide employees a payroll deposit retirement savings arrangement provided for by the Act as of July 1, 2017.
Illinois Secure Choice Savings Program Act By Bernard G. Peter Corporate Law Departments, August 2017 An overview of this Act, which requires most employers in Illinois to offer a retirement program or provide employees a payroll deposit retirement savings arrangement provided for by the Act as of July 1, 2017.
Plan audit checklist By Bernard G. Peter Employee Benefits, March 2017 A list of the actions that should be taken to determine whether plan operations comply with plan provisions.
IRS plan limitations for 2017 By Bernard G. Peter Employee Benefits, December 2016 Recently, the IRS issued the updated retirement plan limitations for 2017.
ISBA Corporate Law Section revision to types of retirement plans By Bernard G. Peter Corporate Law Departments, December 2016 This article includes a useful chart to compare defined contribution plans.
Key updates to retirement plan limitations for 2017 By Bernard G. Peter Corporate Law Departments, December 2016 Recently, the IRS issued the updated retirement plan limitations for 2017.
Types of retirement plans By Bernard G. Peter Employee Benefits, October 2016 A look at the different types and characteristics of retirement plans.
IRS issues proposed regulations regarding applicability of normal retirement age to governmental pension plans By Bernard G. Peter & Kal Goren Employee Benefits, May 2016 In a change that would impact government employers with retirement plans, the IRS has proposed a rule to address whether the normal retirement age under a governmental plan satisfies the requirements to preserve tax-qualified status.
IRS retirement plan limitations for 2016 By Bernard G. Peter Corporate Law Departments, December 2015 A look at the new limitations and a table of previous years' limitations for comparison purposes.
IRS retirement plan limitations for 2016 By Bernard G. Peter Employee Benefits, December 2015 A look at the new limitations and a table of previous years' limitations for comparison purposes.
History of the formation of the Employee Retirement Income Security Act of 1974 as Amended (ERISA) and some important ERISA and Internal Revenue Code issues By Bernard G. Peter Employee Benefits, January 2015 A review of how ERISA came to be, and answers to some frequently asked questions. 
2015 retirement plan limitations By Bernard G. Peter Corporate Law Departments, December 2014 The complete list of the IRS 2015 dollar limitations for benefits, compensation and contributions.
History of the formation of the Employee Retirement Income Security Act of 1974 as Amended (ERISA) and some important ERISA and Internal Revenue Code issues By Bernard G. Peter Corporate Law Departments, September 2014 A review of how ERISA came to be, and answers to some frequently asked questions. 
Pro bono legal opportunities By Bernard G. Peter Corporate Law Departments, June 2014 The author outlines various projects that need your help! 
Pro bono legal opportunities By Bernard G. Peter Employee Benefits, May 2014 The author outlines various projects that need your help! 
Employer responsibilities under the Patient Protection and Affordable Care Act By Bernard G. Peter Employee Benefits, February 2014 There is significant work for employers to accomplish both to prepare for January 1, 2015, and to comply with the remaining provisions of the Act.
Employer responsibilities under the Patient Protection and Affordable Care Act By Bernard G. Peter Corporate Law Departments, December 2013 Compliance with the Act, or at least making a good-faith effort to comply with the Act, could save employers time and expense should the employer or the employee benefit plans of the employer be audited.
Employee benefit plans—The importance of classifying individuals properly By Bernard G. Peter Employee Benefits, April 2013 Sometimes employers categorize special or contingent workers as independent contractors when they may not meet the criteria to be an independent contractor.
Employee benefit plans—The importance of classifying individuals By Bernard G. Peter Corporate Law Departments, October 2012 Sometimes employers categorize special or contingent workers as independent contractors when they may not meet the criteria to be an independent contractor.
Employer 401(k) plan and health care plan disclosures to be made in second half of 2012 By Bernard G. Peter Employee Benefits, September 2012 A summary of new employer obligations.

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