Reminder: employers subject to additional Medicare tax withholding & reporting requirements, effective 1/1/2013 *

USA - February 28 2013
The Patient Protection and Affordable Care Act ("PPACA") increased the employee portion of the Medicare tax on wages received on or after January 1…

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409A transition relief ends December 31 for certain severance and other employment agreements *

USA - October 29 2012
Employment, change in control, and severance agreements, as well as severance and deferred compensation plans, often condition payment upon the execution of a release or a noncompete or other employment-related condition.

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‘Moench’ ado about nothing: circuit courts divided on employer stock presumption *

USA - August 31 2012
Defined contribution retirement plans (such as 401(k), profit sharing and employee stock ownership plans) that invest in qualifying employer securities have a special exemption from a requirement to diversify plan investments

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Additional lifetime income guidance *

USA - June 29 2012
On May 30, 2012, the Internal Revenue Service issued proposed regulations clarifying what constitutes a “substantial risk of forfeiture” for purposes of the timing of income related to property transferred in connection with the performance of services under Section 83 of the U.S. Internal Revenue Code of 1986, as amended and certain other requirements.

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Departments issue final summary of benefits and coverage regulations and clarifying FAQs *

USA - April 23 2012
On February 14, 2012, the Departments of Health and Human Services, Labor and the Treasury issued final regulations regarding the summary of benefits and coverage disclosure requirement imposed by the Patient Protection and Affordable Care Act.

Co-authors: Kenneth A. Raskin, Emily Meyer .

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