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Lisa A. Berkowitz Herrnson Proskauer Rose LLP

Results 1 to 5 of 15



Recent IRS guidance concerning 403(b) Plans *

USA - April 29 2013
Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan…


IRS establishes pre-approved plan program for 403(b) plans *

USA - April 17 2013
On March 28, 2013, the IRS issued Revenue Procedure 2013-22 which establishes a program for the IRS to accept applications for opinion and advisory…


403(b) plans – correction of plan errors *

USA - April 17 2013
Final Internal Revenue Code Section 403(b) regulations issued December 31, 2009 require that plan sponsors adopt written 403(b) Plan documents. A…


403(b) Plans – correction due to loss of tax-exempt status *

USA - April 17 2013
What happens if a tax-exempt organization becomes ineligible to sponsor a Section 403(b) Plan because it loses its exempt status under Internal…


American Taxpayer Relief Act affects mass transit benefits and other employee benefits *

USA - January 18 2013
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law.[1] ATRA, adopted as an alternative to stepping…

Co-authors: Emily Erstling, Steven D Weinstein, Paul M Hamburger.


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