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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

More post-Windsor tax guidance: IRS issues letter outlining steps for individuals to obtain tax refunds for same-sex spousal health coverage

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

On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of

IRS issues Revenue Ruling on applicability of Section 457A to options and stock appreciation rights

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 24 2014

On June 10, 2014, the IRS issued Revenue Ruling 2014-18, which holds that nonqualified stock options, as well as stock-settled stock appreciation

What does PPACA stand for? Punitive penalties are clearly authorized

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 20 2014

A recently posted IRS Q&A raises the specter of serious penalties for non-compliance with the Affordable Care Act. The context of the question

Death, taxes and ERISA disclosure regulations?

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 16 2014

There are few sure things in life, and although it is probably safe to say that ERISA disclosure regulations would not be considered one of them

Reminder: ACA’s out-of-pocket limits differ from HSA-qualified HDHPs starting in 2015

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 9 2014

In April, the IRS released the 2015 inflation adjustments for Health Savings Accounts (HSA) and HSA-qualified high deductible health plans (HDHPs). A

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