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Josh Trawick

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Josh advises employers, plan sponsors, fiduciaries, and administrators on the design, operation, and compliance of employee benefit and executive compensation arrangements. His practice focuses on qualified retirement plans, non-qualified deferred compensation, including Section 409A, and health and welfare plans. He has experience drafting plan documents and amendments, participant communications, summary material modifications and summary plan descriptions, and board resolutions. Josh regularly assists clients with plan corrections under EPCRS, IRS and DOL inquiries, ACA and employer shared responsibility issues, and benefit claims.

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We have all been there. Whether it involves a birthday or a business meeting, everyone knows the feeling of scrambling to remember an important date. In the world of benefit plan notices, dates matter too. The small date imprinted in black ink on the corner of an envelope may dictate whether a tax return, important filing, or required notice is timely or late. If your organization mails anything related to employee benefits, this quiet but consequential rule change deserves your attention.

Key Points

  • The Supreme Court held in M & K Employee Solutions, LLC v. Trustees of the IAM National Pension Fund that MEPPs may adopt actuarial assumptions after the measurement date when calculating withdrawal liability.  
  • The decision allows MEPP actuaries to set or revise discount rates after the measurement date and apply them retroactively, so long as they are supported by data and actuarial standards.