SECURE Act 2.0: Key Provisions and Compliance Considerations for Plan Sponsors

Mr. Olstein’s practice focuses on the fiduciary responsibility provisions of ERISA and the prohibited transaction excise tax provisions of the Internal Revenue Code. He has an extensive background advising financial institutions, plan sponsors, and investment committees on ERISA matters, including compliance with ERISA’s fiduciary duty and prohibited transaction rules, in connection with the investment of pension plan assets. Mr. Olstein regularly advises fund sponsors on the application of ERISA’s “plan asset” rules as they relate to the establishment and operation of private investment funds. From representing issuers and underwriters in connection with marketing securities to investors, to advising plan sponsors and independent fiduciaries in connection with the selection of annuity providers, he offers substantial experience at the intersection of ERISA and fiduciary responsibility. Mr. Olstein is an active member of the American Bar Association’s Section of Taxation and the New York City Bar Associati

Ms. Jacobson has extensive experience advising corporations, tax-exempt organizations, governmental employers, and financial institutions on a broad range of employee benefits and executive compensation issues. Her expertise covers numerous topics affecting employer sponsored tax-qualified retirement plans, nonqualified deferred compensation plans, equity compensation programs, executive employee agreements, and health and welfare arrangements. In addition to plan design, implementation and administration, Ms. Jacobson helps plan sponsors navigate the benefits issues related to mergers and acquisitions and the termination of pension plans. She advises plan benefit committees on their fiduciary obligations and guides employers through internal compliance audits and responds to audits and investigations by the IRS, DOL and PBGC.