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Results: 1-8 of 8

ESOPs as a succession strategy

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • May 18 2012

Many privately owned businesses find it difficult to face the issue of succession

Cafeteria plan amendment for over-the-counter drugs due June 30, 2011 under IRS transition rule

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • June 20 2011

The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010 ("Affordable Care Act") requires that medicine or drugs (other than insulin) be prescribed to qualify for reimbursement under employer provided accident and health plans including a health flexible spending account, health reimbursement arrangement, and health savings accounts

IRS posts automatic revocation list: are you and your chapters still exempt?

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • June 9 2011

As many of you know, the Pension Protection Act of 2006 amended the Internal Revenue Code to require the automatic revocation of the exempt status of organizations that fail to file required information returns with the IRS for three consecutive years

Update on non-qualified deferred compensation plans

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • October 14 2010

Guidance published by the Internal Revenue Service this year in Notice 2010-6 gives employers a limited-time opportunity to correct provisions in plans or agreements which are subject to Internal Revenue Code Section 409A

Final regulations: selected HSA comparability requirements and excise tax filing requirements

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • October 12 2009

On September 8, 2009, the IRS published final regulations addressing aspects of the comparability rules applicable to health savings accounts ("HSAs") and addressing certain excise tax filing requirements

IRS scores another win in 419A case

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • August 24 2009

On July 21st, the U.S. Court of Appeals for the 2nd Circuit affirmed the Tax Court’s decision in B.R. DeAngelis M.D. P.C. v. Commissioner, (2nd Cir., Case No. 08-1143-AG

Code Section 414(x)

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • August 24 2009

IRS and Treasury have issued an announcement (Notice 2009-71) that they will soon issue guidance on "eligible combined plans" under Section 414(x) of the Internal Revenue Code

Nonqualified deferred compensation - Section 409A compliance

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • September 15 2008

Section 409A of the Internal Revenue Code was adopted as part of the American Jobs Creation Act of 2004

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