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Results: 1-10 of 15,146

Impact of Supreme Court’s recent actions on employee benefits

  • Ogletree Deakins
  • -
  • USA
  • -
  • October 28 2014

On October 6, 2014, the Supreme Court of the United States denied review of seven petitions challenging Federal Court of Appeal rulings in the Fourth

Do you need to send an annual notice to plan participants?

  • Alston & Bird LLP
  • -
  • USA
  • -
  • October 28 2014

Plan sponsors of defined contribution qualified plans may need to issue one or more annual notices to participants before the end of each plan year

Recent employee benefit developments

  • Thompson Coburn LLP
  • -
  • USA
  • -
  • October 28 2014

On September 18, 2014, the Internal Revenue Service issued Notice 2014-55, which establishes two new change in status events for cafeteria plans. The

Notice 2014-67 ̶̶ safe harbors for ACOs and a new management contract safe harbor for everyone

  • McCarter & English LLP
  • -
  • USA
  • -
  • October 28 2014

On Friday, Oct. 24, 2014, the Internal Revenue Service released interim guidance, Notice 2014-67, on whether a state or local government entity or an

Qualified retirement plan amendments and IRS filings: do you need to amend or file in 2014?

  • Alston & Bird LLP
  • -
  • USA
  • -
  • October 28 2014

This advisory reminds plan sponsors of deadlines for amending qualified retirement plans and for submitting certain plans to the IRS for a

Notice 2014-67 gives everyone a new private business use safe harbor

  • Squire Patton Boggs
  • -
  • USA
  • -
  • October 28 2014

Moby Dick is not a book about the whaling industry, The Godfather is not a movie about cannoli, and IRS Notice 2014-67 is not just about accountable

Build America and other direct pay tax credit bonds FY 2015 sequester reductions

  • Squire Patton Boggs
  • -
  • USA
  • -
  • October 27 2014

The IRS recently announced on its website that sequestration cuts to subsidy payments for Build America Bonds and other direct pay tax credit bonds

Private use overhaul: IRS expands Rev. Proc. 97-13 safe harbors; provides guidance for participation in ACOs

  • Hall Render Killian Heath & Lyman PC
  • -
  • USA
  • -
  • October 27 2014

On Friday, October 24, 2014, the IRS released an advance version of Notice 2014-67, (1) adding a new 5-year safe harbor to Revenue Procedure 97-13

Additional guidance under the codified economic substance doctrine

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 27 2014

Effective with respect to transactions entered into after March 50, 2010 (over 4 years ago), the IRS issued additional guidance on the application of

Wisconsin's Court of Appeals rejects municipality's "fee in lieu of room tax"

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • October 27 2014

Nothing in life might be certain but death and taxes, but a recent decision from Wisconsin's court of appeals turned out to be an exception to that