We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 49

New IRS guidance relating to same-sex spouses and qualified retirement plan benefits

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

Hortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the

Coverage of dependents: final “pay-or-play” regulations exclude stepchildren and others; extend prior transitional relief

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

As previously reported, the IRS recently released final regulations on the Affordable Care Act's (ACA) employer "shared responsibility" provisions

ACA shared responsibility penalties am I subject to (b) or not to (b)? That is the $3,000 question!

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 17 2014

As previously reported, on Monday, February 10, 2014, the IRS released final regulations on the Affordable Care Act's (ACA) employer "shared

“Pay-or-play” & contingent workers: final regulations provide clarity but not complete relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 17 2014

As previously reported, on February 10, 2014, the IRS issued final regulations on the Affordable Care Act's (ACA) employer shared responsibility

District court upholds validity of IRS rule authorizing Premium Tax Credits to individuals who enroll in health-care coverage through Federally-Facilitated Exchanges

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 27 2014

A district court in the District of Columbia recently held that the Internal Revenue Service's ("IRS") rule authorizing premium tax credits to

Deadlines approaching for employer return requirements for ISOs and ESPPs reporting requirements for 2014

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 22 2014

Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), requires corporations to furnish information statements to their

The PBGC changes flat-rate premium due date for large plans

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 3 2014

The PBGC finalized a proposed rule that changes the flat-rate premium due date for large plans to the same as their variable-rate due date, which is

More post-Windsor guidance from the IRS relating to benefits for same-sex spouses: cafeteria plan changes, flexible spending accounts and health savings accounts

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 20 2013

Prior to the U.S. Supreme Court's Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not

IRS issues temporary non-discrimination testing relief for closed defined benefit plans and request for comments

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 20 2013

On December 13, 2013, the IRS issued Notice 2014-5 which provides temporary relief for satisfying the nondiscrimination requirements under Section

IRS provides new guidance on in-plan Roth rollovers

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 17 2013

On December 11, 2013, the IRS issued IRS Notice 2013-74 which provides guidance on in-plan Roth rollovers. An in-plan Roth rollover is a rollover