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Results: 1-10 of 68

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

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