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Results: 1-10 of 64

PBGC issues final regulations regarding rollovers from defined contribution plans to pension plans

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 1 2014

The PBGC has recently initiated efforts to enhance retirement security for Americans by promoting lifetime income options (i.e., annuitized benefits

Contributing employers to multiemployer plans are not off the hook tracking the full-time status of employees

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 11 2014

Contributing employers to multiemployer plans were relieved by the Treasury Department's interim guidance stating that they will not be subject to

New agency FAQs drive a stake further into the heart of premium reimbursement arrangements and eliminate a common executive perk

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 7 2014

In clear and unambiguous terms, the U.S. Departments of Labor ("DOL") and Health and Human Services and the Internal Revenue Service ("IRS") (the

IRS to close “loophole” on “sub-standard” plans without hospitalization or physician services coverage

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 6 2014

On November 4, 2014, the Internal Revenue Service ("IRS") announced that it intends to close a perceived "loophole" in health care reform. This

IRS increases maximum employee contribution to health care FSAs for 2015

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • October 31 2014

The IRS announced yesterday that the maximum annual employee contribution to a health care flexible spending account plan is increasing by $50 to $2

IRS issues final and proposed hybrid plan regulations

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • October 15 2014

On September 19, 2014, the Internal Revenue Service ("IRS") released additional final regulations clarifying the rules regarding hybrid defined

IRS to amend cafeteria plan regulations to facilitate enrollment in Marketplace coverage

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 23 2014

On Thursday, September 18, 2014, the Internal Revenue Service ("IRS") released Notice 2014-55, which expands the cafeteria plan "change in status"

New guidance on locating missing participants for terminated defined contribution plans

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • August 21 2014

On August 14, 2014, the U.S. Department of Labor (DOL) provided new guidance to plan fiduciaries of terminated defined contribution plans for

Righting a wrong: the “claim of right” doctrine and other tax considerations for the repayment of pension plan overpayments

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • August 13 2014

Pension plan overpayments to participants and their beneficiaries are an all-too-common occurrence. When overpayments occur, a plan administrator's

IRS increases 9.5 affordability thresholdor did it?

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • August 6 2014

On July 24, 2014, the Internal Revenue Service (IRS) released three Revenue Procedures (2014-46, 2014-37, and 2014-41), which provide guidance to