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Jeffrey P. Cairns Stinson Leonard Street LLP

Results 6 to 10 of 55

“Having trouble understanding your fiduciary fee disclosures?” DOL proposes regulations requiring new disclosure “guide”. *

USA - March 13 2014
As noted in my previous Blog entries regarding the ERISA Section 408(b)(2) fee disclosures from covered service providers to plan fiduciaries, the…

When is a LLC profits interest not a profits interest? U.S. Tax Court: “when it is a capital interest” *

USA - February 6 2014
On December 2, 2013, the United States Tax Court issued its opinion in Crescent Holdings, LLC et al vs. Commissioner, 141 T.C. No. 15 (12/2/13)…

Too much discretion with respect to annual bonuses may cause deferral of the employer’s deduction *

USA - December 3 2013
In an IRS Field Attorney Advice Memorandum (FAA 20134301F) dated September 18, 2013, the IRS Office of Chief Counsel reviewed several common bonus…

IRS issues Final Regulations on permitted mid-year reductions or suspensions of safe harbor contributions *

USA - November 21 2013
In Final Regulations issued under Internal Revenue Code Section 401(k) in 2004, the IRS outlined procedures for revoking a safe harbor matching…

Federal agencies issue guidance that valid same sex marriages recognized for all federal tax purposes *

USA - September 19 2013
On August 29, 2013, the Treasury Department and the Internal Revenue Service issued a public announcement and released Revenue Ruling 2013-17 wherein…

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