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An impending collision at the intersection of Code Section 457 and Code Section 409A

  • Jones Day
  • -
  • USA
  • -
  • July 30 2007

On July 23, 2007, the Internal Revenue Service issued Notice 2007-62 announcing that new guidance will be issued under Code Section 457, a provision that is applicable to nonqualified deferred compensation plans of state and local governments and tax-exempt entities

IRS to publish Section 457 guidance

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • July 24 2007

The Internal Revenue Service and the Treasury have announced their intention to publish guidance under Section 457 applicable to nonqualified deferred compensation plans of state and local governments and tax-exempt entities concerning the definitions of a bona fide severance pay plan under Section 457(e)(11) and substantial risk of forfeiture under Section 457(f)(1)(B

IRS publishes 403(b) model plan, orphan contract guidance

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 28 2007

On November 27, 2007, the Internal Revenue Service released Revenue Procedure 2007-71, elaborating in certain respects the final section 403(b) regulations published in July

IRS provides relief from deferred compensation rules for faculty paid on a 12-month basis

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • August 31 2008

The Internal Revenue Service (IRS) recently issued Notice 2008-62 which will eliminate most deferred compensation issues for school teachers and other employees who spread their compensation over a 12-month period even though they earn such compensation over a 9- or 10-month basis

University's tuition reduction arrangement limited to faculty and senior administrators found to be non-discriminatory

  • Hogan Lovells
  • -
  • USA
  • -
  • September 20 2010

In a recent private letter ruling, PLR 201029003 (released July 23), the Internal Revenue Service approved a university's tuition reduction plan which consisted of an arrangement ("Plan A") pursuant to which spouses, children and other dependents of all university employees were eligible for 100 tuition reduction at the university, if admitted, and an arrangement ("Plan B") that was limited to spouses, children and other dependents of tenured faculty, associate professors, assistant professors, members of the university administrative council, other administrative officers and certain upper-level management employees and other employees who would qualify for a tuition benefit if they attended other colleges and universities equal to 50 of tuition charged at any other higher-educational institution

U.S. Supreme Court holds unanimously that medical residents are employees for FICA purposes

  • Larkin Hoffman
  • -
  • USA
  • -
  • January 12 2011

In Mayo Foundation for Medical Education and Research v. United States, No. 09-837(Jan. 11, 2011), the U.S. Supreme Court held unanimously that medical residents were properly classified by the Internal Revenue Service as employees and not “students” for FICA tax purposes

Governor rejects civil service reform legislation

  • Duane Morris LLP
  • -
  • USA
  • -
  • February 8 2011

Governor Chris Christie signed a conditional veto of an ineffective civil service "reform" bill advanced by the legislature, citing its failure to include the critically needed opt-out and furlough options for municipalities

U.S. district court in Massachusetts rules Federal Defense of Marriage Act unconstitutional

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • July 15 2010

On July 8, 2010, the U.S. District Court for the District of Massachusetts issued two decisions declaring Section 3 of the Federal Defense of Marriage Act (“DOMA”) unconstitutional

Designing deferred compensation plans for governmental employers and tax-exempt organizations

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • June 13 2011

The enactment of Section 409A of the Internal Revenue Code (the “Code”) in 2004 has changed the rules for designing and drafting deferred compensation arrangements for state and local governments and tax-exempt organizations

2011 Minnesota legislative summary

  • Larkin Hoffman
  • -
  • USA
  • -
  • July 20 2011

Several changes have been made to Minnesota’s alcohol licensing laws

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