Supreme Court ruling on DOMA could lead to refunds of federal taxes *

USA - June 11 2013
Employers providing benefits for employees' same-sex spouses may want to consider the availability of federal payroll tax refunds if the Supreme…

Co-authors: Ruth Wimer, Esq. CPA, Brian J. Tiemann.

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Favorable temporary ACA exemption for expatriate health plans *

USA - May 2 2013
Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care…

Co-authors: Megan Mardy, Amy M. Gordon.

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Employers should review how plan documents define spouse in light of recent benefits litigation *

USA - April 29 2013
Two recent cases challenging benefit eligibility for same-sex spouses highlight the need for employer-sponsored retirement and welfare plans to…

Co-authors: Lisa K. Loesel, Jacob Mattinson, Brian J. Tiemann.

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IRS issues procedures for securing favorable opinions on pre-approved 403(b) programs *

USA - April 17 2013
The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans. The program…

Co-authors: Mary K. Samsa, Joseph K. Urwitz.

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What you need to know about FATCA’s impact on non-U.S. retirement plans *

USA - March 21 2013
The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective…

Co-authors: Kary Crassweller, Andrew C. Liazos.

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