Search results

Order by most recent / most popular / relevance

Results: 1-10 of 10

Federal government seeks Supreme Court review of quality stores decision excluding severance payments from FICA

McGuireWoods LLP
-
USA
-
June 7 2013

On May 31, 2013, the federal government, after requesting two extensions, filed its long-awaited petition for writ of certiorari seeking U.S. Supreme

Senate Finance Committee staff report suggests changes in tax treatment of employee benefits

McGuireWoods LLP
-
USA
-
May 30 2013

On May 23, the staff of the Senate Finance Committee issued the seventh in a series of reports outlining alternatives for the members of the

Tax-exempt employers will be able to adopt pre-approved 403(b) plan documents

McGuireWoods LLP
-
USA
-
April 17 2013

Last month the IRS issued Revenue Procedure 2013-22 to create a long-awaited plan document compliance program for Section 403(b) plans. The program

Defined benefit plan sponsors in bankruptcy have new flexibility to modify plan distributions

McGuireWoods LLP
-
USA
-
February 6 2013

Tax-qualification requirements generally prohibit plan sponsors from eliminating optional methods of distribution under a retirement plan. This

Reminder: Section 409A “release-timing” issues must be addressed by Dec. 31

McGuireWoods LLP
-
USA
-
November 29 2012

As the end of 2012 approaches, various compensation-related issues may need to be addressed and corrective action taken before Dec. 31

IRS provides guidance on notices for funding-related pension plan benefit limitations

McGuireWoods LLP
-
USA
-
August 28 2012

The Internal Revenue Service (IRS) has issued Notice 2012-46 to provide detailed guidance on the notice requirements under ERISA Section 101(j

An employee benefits perspective on the Supreme Court's decision on the healthcare reform law

McGuireWoods LLP
-
USA
-
June 29 2012

In lawsuits brought by 26 state attorneys general, two private citizens and the National Federation of Independent Business, the U.S. Supreme Court ruled yesterday, in a 54 decision written by Chief Justice Roberts, that the individual mandate of PPACA is within Congress’s power under the Taxing Clause of the Constitution

Clarifications proposed to million dollar compensation deduction limit

McGuireWoods LLP
-
USA
-
July 6 2011

The IRS has proposed new regulations clarifying two aspects of the Code Section 162(m) performance-based compensation exemption from the $1 million deduction limit for compensation payable to certain executives of public companies

Unrelated business income tax: a continued IRS focus

McGuireWoods LLP
-
USA
-
May 10 2011

With the filing season approaching, tax-exempt organizations need to be aware of potential unrelated trade or business income tax (UBIT

IRS hot button issues put exempt organizations at risk for penalties

McGuireWoods LLP
-
USA
-
May 9 2011

The biggest area of IRS audit concentration regarding noncompliance related to governance issues for tax-exempt groups is executive compensation, according to IRS Director of Exempt Organizations Lois Lerner

next >