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2020 Articles

Chair’s Column By Melissa Carter February 2020 A note from the chair, Melissa Carter.
IRS Retirement Plan Limitations for 2020 By Bernard G. Peters February 2020 An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2020 limits of the amounts that can be deferred under different retirement plans.
ISBA Corporate Law Department Section: Legal Minutes, Winter 2019-20 By Mark A. Spognardi February 2020 Summaries of recent legislation, cases, and other legal matters of interest to corporate law practitioners.
New Year Brings New Rules for Retirement Accounts By Mary K. McWilliams, Martin P. Ryan, Anna G. Kardaras, & Gregory M. Winters February 2020 The recently-passed SECURE Act makes significant changes to the rules related to qualified retirement plan accounts, including IRAs.