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Results 6 to 10 of 56



Filed your 2013 health and welfare plan 5500s? Did you include your M-1 attachments?

USA - August 1 2014 A provision of the Affordable Care Act of 2010 (ACA) included additional reporting requirements and greater U.S. Department of Labor (DOL) oversight…


“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…

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