Verrill Dana, LLP

The SECURE 2.0 Act of 2022 added new Section 523 to the Employee Retirement Income Security Act of 1974 (“ERISA”), requiring the Department of Labor (the “Department”) to establish an online database called the Retirement Savings Lost and Found (“RSLF”). The RSLF is intended to help individuals find unclaimed retirement benefits by identifying the current

For over twenty years, the IRS has provided guidance on correcting overpayments from retirement plans through its correction program, the Employee Plans Compliance Resolution System, currently set forth in Revenue Procedure 2021-30 (“EPCRS”).[1] In 2022, new statutory provisions were passed addressing overpayments, and on October 15, 2024, in response to those new provisions, the