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Results: 1-10 of 72

IRS relaxes correction requirements for elective deferral (but not after-tax contribution) failures under EPCRS

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 6 2015

Less than a week after issuing significant modifications to the Employee Plans Compliance Resolution System (EPCRS) (as described in our March 31

IRS modifies EPCRS guidelines, requests comments on overpayment correction

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 31 2015

On March 27, 2015, the Internal Revenue Service (IRS) released Revenue Procedure 2015-27, which modifies, effective July 1, 2015, prior guidelines

IRS releases final forms and instructions for Affordable Care Act reporting

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 20 2015

In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These

IRS releases first guidance on ACA’s so-called "Cadillac Tax"

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 4 2015

Last week, the IRS released Notice 2015-16, available here, in an effort to begin developing regulatory guidance for the Affordable Care Act's excise

White House budget recommends elimination of in-plan Roth rollovers of after-tax contributions

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 26 2015

As reported here, the Internal Revenue Code currently permits a plan design that allows plan participants to convert non-Roth after-tax contributions

IRS clarifies prior guidance on premium reimbursement arrangements; provides limited relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 23 2015

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17

Deja-vu all over again: Congress once again retroactively increases mass transit benefit limits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 15 2015

Prior to the enactment of the Tax Increase Prevention Act of 2014 ("TIPA") in December 2014, effective for 2014, mass transit commuters were only

In-plan Roth rollovers and after-tax contributions: maximizing deferrals with limited future tax liability

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 9 2015

Plan sponsors seeking to provide employees with the ability to make after-tax contributions to a 401(k) plan may be interested in adding, along with

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