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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

Wealth management update

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 11 2014

The November Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2, unchanged from October. The

Contributing employers to multiemployer plans are not off the hook tracking the full-time status of employees

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 11 2014

Contributing employers to multiemployer plans were relieved by the Treasury Department's interim guidance stating that they will not be subject to

SCOTUS to review subsidy issue

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 10 2014

On November 7, the U.S. Supreme Court announced it was going to review King v. Burwell. At issue in the case is whether Fourth Circuit correctly

New agency FAQs drive a stake further into the heart of premium reimbursement arrangements and eliminate a common executive perk

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 7 2014

In clear and unambiguous terms, the U.S. Departments of Labor ("DOL") and Health and Human Services and the Internal Revenue Service ("IRS") (the

IRS to close “loophole” on “sub-standard” plans without hospitalization or physician services coverage

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 6 2014

On November 4, 2014, the Internal Revenue Service ("IRS") announced that it intends to close a perceived "loophole" in health care reform. This

IRS increases maximum employee contribution to health care FSAs for 2015

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • October 31 2014

The IRS announced yesterday that the maximum annual employee contribution to a health care flexible spending account plan is increasing by $50 to $2

IRS issues final and proposed hybrid plan regulations

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • October 15 2014

On September 19, 2014, the Internal Revenue Service ("IRS") released additional final regulations clarifying the rules regarding hybrid defined