Timely, relevant, and actionable investment perspective, best practices, and planning insights for institutional and wealth management clients from CAPTRUST's Consulting Research Group.

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Tax Cuts and Jobs Act of 2017

Wednesday, December 20, 2017

In the weeks and months leading up to finalization of the tax bill, many feared America’s private retirement system—most notably 401(k) plans—would be negatively impacted by tax reform. Thankfully, however, today’s passed legislation largely left workplace-sponsored plans alone.

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New Tax Reform Impact on the Nonprofit Sector

Wednesday, December 20, 2017

The newly passed tax reform has meaningful implications to the nonprofit world. While some of what was proposed in the early iterations was removed or changed in the final bill, there are some meaningful implications for endowments and foundations specifically.

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DOL Extends Fiduciary Rule Delay

Monday, November 27, 2017

Earlier today, the Department of Labor (DOL) released the final rule that further extends the Transition Period and delays the applicability date of several of the prohibited transaction exemptions (PTEs) associated with the DOL’s revamped Fiduciary Rule that became applicable on June 9.

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IRS Announces 2018 Pension Plan Limitations

Friday, October 20, 2017

The Internal Revenue Service announced its annual update to dollar limitations for pension and other retirement plans for tax year 2018. Some of the retirement plan-related limitations are changing because the annual cost-of-living increase met the statutory threshold that triggers their adjustment. This article features a table of highlights.

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DOL Finalizes Fiduciary Rule Extension

Wednesday, April 05, 2017

On April 4, the DOL filed the much-anticipated final rule outlining the 60-day extension of the applicability date of the conflict of interest rule—otherwise known as the fiduciary rule. The rule and accompanying prohibited transaction exemptions (PTEs) will now be applicable on June 9, 2017 with certain provisions applicable on January 1, 2018.

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Fiduciary Rule Delayed—but Not as Long as Expected

Thursday, March 02, 2017

The Department of Labor (DOL) has announced a 60-day delay of the applicability date for its conflict of interest rule and the accompanying exemptions. The purpose of the delay is to allow the DOL to comply with the presidential memorandum dated February 3, 2017.

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