IRS guidance favorably modifies voluntary worker classification settlement program *

USA - January 4 2013
One year ago the Internal Revenue Service (IRS) published Announcement 2011-64, which provided a Voluntary Classification Settlement Program (VCSP) for…

Co-authors: Ruth Wimer, Esq. CPA, David Diaz.

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2013 expiring and changing employee tax provisions *

USA - November 28 2012
With the fiscal cliff approaching in 2013, several favorable tax provisions affecting individuals and businesses are set to expire.

Co-authors: Ruth Wimer, Esq. CPA, Jacob Mattinson.

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New notice requirements effective November 1, 2012, for single employer pension plans with funding-related restrictions *

USA - October 30 2012
Recently the Internal Revenue Service provided the first set of guidance on the new notice requirements for single employer defined benefit plans subject to funding-related restrictions under Section 436 of the Internal Revenue Code.

Co-authors: Kary Crassweller, Maureen O'Brien.

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IRS announces employee benefit plan limits for 2013 *

USA - October 22 2012
The Internal Revenue Service recently announced cost-of-living adjustments (COLA) to the applicable dollar limits on various employer-sponsored retirement and welfare plans for 2013.

Co-authors: Adrienne Walker Porter, Jeffrey M. Holdvogt.

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DOL revises guidance on participant fee disclosures for brokerage window investments *

USA - August 7 2012
The U.S. Department of Labor (DOL) recently issued new and welcome guidance for fiduciaries of account-based retirement plans by withdrawing its controversial guidance on fee disclosures for brokerage windows, self-directed brokerage accounts and similar arrangements (SDBAs).

Co-authors: Maggie McTigue, Elizabeth A. Savard.

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