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Jeffrey P. Cairns Stinson Leonard Street LLP

Results 6 to 10 of 50

The U.S. Supreme Court upholds plan sponsor’s recovery of participant damages award *

USA - April 17 2013
On April 16, 2013, the U.S. Supreme Court issued its opinion in U.S. Airways, Inc. v. McCutchen finding in favor of U.S. Airways in its quest to…

Ninth Circuit decides selection of retail mutual funds was a breach of fiduciary duty *

USA - April 1 2013
On March 21, 2013 the Ninth Circuit Court of Appeals issued its opinion in Tibble v. Edison International, http://cdn.ca9.uscourts…

Section 409A tax assessed on discounted stock options – taxpayer sues for refund in Federal Court of Claims *

USA - March 7 2013
Code Section 409A which was effective in January 1, 2005, provides strict rules that must be applied to most deferred compensation arrangements…

Roth conversions for everyone *

USA - January 8 2013
The recent "fiscal cliff" legislation, the American Taxpayer Relief Act 2012 includes a revenue raising idea for the government - more Roth conversions…

IRS (finally) releases updated voluntary correction procedures, including 403(b) corrections *

USA - January 4 2013
On December 31, 2012 the Internal Revenue Service (IRS) released Revenue Procedure 2013-12 which replaces existing Revenue Procedure 2008-50, the procedure…

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