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IRS releases final forms and instructions for Affordable Care Act reporting

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 20 2015

In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These

IRS releases first guidance on ACA’s so-called "Cadillac Tax"

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 4 2015

Last week, the IRS released Notice 2015-16, available here, in an effort to begin developing regulatory guidance for the Affordable Care Act's excise

White House budget recommends elimination of in-plan Roth rollovers of after-tax contributions

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 26 2015

As reported here, the Internal Revenue Code currently permits a plan design that allows plan participants to convert non-Roth after-tax contributions

IRS clarifies prior guidance on premium reimbursement arrangements; provides limited relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 23 2015

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17

IRS rules on domesticated organization and tax-exempt status

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 6 2015

Late last year, the Internal Revenue Service ("IRS") issued a letter ruling, PLR 201446025, providing that, in certain instances, a nonprofit

Deja-vu all over again: Congress once again retroactively increases mass transit benefit limits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 15 2015

Prior to the enactment of the Tax Increase Prevention Act of 2014 ("TIPA") in December 2014, effective for 2014, mass transit commuters were only

In-plan Roth rollovers and after-tax contributions: maximizing deferrals with limited future tax liability

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 9 2015

Plan sponsors seeking to provide employees with the ability to make after-tax contributions to a 401(k) plan may be interested in adding, along with

Personal planning strategies

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 3 2014

As we previously reported, the American Taxpayer Relief Act of 2012 (the "Act") made the following permanent: (1) the reunification of the estate and

Wealth management update

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 1 2014

The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0, down 0.2 from November. The

PBGC issues final regulations regarding rollovers from defined contribution plans to pension plans

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 1 2014

The PBGC has recently initiated efforts to enhance retirement security for Americans by promoting lifetime income options (i.e., annuitized benefits