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Targeted IRS examinations of section 409A compliance

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • May 15 2014

Targeted IRS examinations of nonqualified deferred compensation arrangements for compliance with Code section 409A have been anticipated for years

2013 benefit limits

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • January 14 2013

The IRS and the Social Security Administration have announced the cost-of-living adjustments for various benefit plan limits for 2013. Limits

New guidance issued for reporting the cost of health coverage on Forms W-2

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • January 9 2012

In March of 2011, the Internal Revenue Service (Service) issued Notice 2011-28 which provided interim guidance regarding the informational reporting to employees of their employer-sponsored group health plan coverage (the 2011 Notice

2012 benefit limits

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • October 25 2011

The IRS and the Social Security Administration have announced the cost-of-living adjustments for various benefit plan limits for 2012

Reporting the cost of health coverage on Forms W-2

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • April 5 2011

Last week, the Internal Revenue Service (Service) issued Notice 2011-28 which provides interim guidance regarding the informational reporting to employees of their employer-sponsored group health plan coverage (the Notice

Nondiscrimination rules delayed for insured health plans

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • January 1 2011

The Affordable Care Act imposes, for the first time, nondiscrimination rules on non-grandfathered, insured group health plans similar to those that apply to self-insured plans under Section 105(h) of the Internal Revenue Code (the Code

2011 benefit limits

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • November 8 2010

The IRS and the Social Security Administration have announced the cost-of-living adjustments for various benefit plan limits for 2011

IRS increases scrutiny of 401(k) plans

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • July 14 2010

In May, the Internal Revenue Service (IRS) contacted about 1,200 401(k) plan sponsors and asked them to complete a long and detailed online questionnaire about their 401(k) plans

IRS extends deadline for FBAR reporting requirements for hedge funds, private equity funds and similar commingled investments

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • August 12 2009

On August 7, 2009, the IRS announced an extension of the deadline for the Report of Foreign Bank and Financial Accounts (“FBAR”) until June 30, 2010 for (1) U.S. persons with signature authority over, but with no financial interest in, a foreign financial account; and (2) for U.S. persons with a financial interest in a foreign commingled fund

IRS modifies FBAR reporting requirements for hedge fund and commingled similar investments due June 30, 2009

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • June 26 2009

The IRS has recently adopted an expansive view of what may constitute a financial account subject to FBAR reporting duties