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IRS issues Revenue Ruling clarifying termination provisions for 403(b) plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 2 2011

In Revenue Ruling 2011-7, the IRS addresses the requirements for a plan sponsor to terminate a 403(b) plan, and the tax consequences to participants of doing so

IRS provides guidance on termination of 403(b) plan

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 2 2011

In Revenue Ruling 2011-7, the Internal Revenue Service (IRS) provided long-awaited guidance addressing the requirements for a plan sponsor to terminate a 403(b) plan and the tax consequences to plan participants of doing so

U.S. Department of Labor provides guidance on reporting obligations of 403(b) plan sponsors

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 1 2010

Employers should revisit their plans to determine whether they are subject to the new Form 5500 reporting requirements, which include new audit and reporting obligations

The 2009 Form 990: significant changes will demand significant attention

  • McDermott Will & Emery
  • -
  • USA
  • -
  • February 24 2010

Filing organizations should evaluate the changes to Form 990 and determine the impact on their reporting requirements

IRS issues new FAQs for related organizations portion of Form 990

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 10 2009

Tax-exempt organizations should understand the standards applied under Form 990 to determine whether organizations in which they maintain an ownership or controlling interest must be reported on Form 990

Department of Labor provides Form 5500 transition relief for 403(b) plans with respect to pre-2009 contracts

  • McDermott Will & Emery
  • -
  • USA
  • -
  • July 23 2009

Although 403(b) plans will not file a Form 5500 under the extended reporting requirements until next year, plan sponsors should begin to prepare now