Our Presentation:

Between SECURE Act 2.0, the Maine Retirement Plan Mandate, and the recent change in Washington, 2025 brings a confluence of regulatory updates to the Retirement industry, both federally and here in Maine.

Our speakers will address what you need to know about the remaining SECURE Act 2.0 provisions taking effect this year and next, what enforcement will look like for MERIT and the pending legislation to change the employee threshold, and finally, we will cover how the change in Administration will impact the ERISA litigation landscape.

Please bring your questions! If you have any questions you would like to submit in advance, please send them to Nate Moody (nmoody@lebelharriman.com).

Our Speakers:

Beth Bordowitz, Esq.

Maine Retirement Investment Trust

Beth Bordowitz is the Executive Director of the Maine Retirement Savings Board.

She has previously served as the Vice President, Legal and Administration for the Forman S. Acton Educational Foundation from its inception in 2014 through 2018. She is a certified mediator on the Maine Courts family matters roster. Beth served as a Community Development Volunteer with the Peace Corps in North Macedonia from 2018 to 2020. Beth served as the CEO of the Finance Authority of Maine (FAME) for 7 years after serving as General Counsel to FAME.

Connor Smart, CPA

Baker, Newman, Noyes

Connor Smart is a senior manager in BNN’s tax practice.

He works predominantly in our nonprofit and exempt-organization compliance group, as well as within our compensation and benefits specialty practice. Through his role within our not-for-profit team, Connor provides tax preparation, review, and compliance and consulting services to many tax-exempt and charitable entities, including (but not limited to) hospitals and healthcare systems; schools and educational facilities; arts, museum, and cultural groups; and private foundations. He also frequently advises on matters concerning unrelated business income and investment income taxes, excess benefit and other prohibited transactions, disallowed investments, and compliance best practices for charitable organizations.

Ken Ginder, Esq.

Verrill

Ken handles matters in all areas of employee benefits, including retirement plans, welfare plans, fringe benefits, and executive compensation. He regularly counsels clients on fiduciary obligations under ERISA, and on income and employment tax issues associated with all areas of employee benefits.