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Results: 1-10 of 25

Ohio BTA rules SERP is a pension, not subject to municipal income tax

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 8 2013

The Ohio Board of Tax Appeals has ruled that a supplemental executive retirement plan was a pension, proceeds from which were specifically exempted from

Exempt function income not avoided through allocation of investment income

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 30 2008

On October 21, the U.S. Court of Federal Claims found, in CNG Transmission Management VEBA v. U.S., Fed. Cl., No. 06-541T, that a volunteer employees’ beneficiary association (VEBA) may not avoid the limitation on exempt function income in Section 512(a)(3)(E)(i) merely by allocating investment income toward the payment of welfare benefits during the course of the tax year

Independent Sector proposals to Obama administration

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 29 2009

Included in the Independent Sector's January 7 proposals to the Obama administration and Congress, the administration should expand the individual retirement account charitable rollover act, revise the excise tax on private foundations' net investment income and pass legislation to expand the opportunities for people of all ages to engage in community service through stipend programs, voluntary paid leave and subsidies from their employers

Required minimum distributions from retirement plans and IRAs permitted to be waived in 2009

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 20 2009

On December 23, 2008, former President Bush signed the Worker, Retiree, and Employer Recovery Act of 2008 (Act) into law

Attention tax-exempt employers: Section 403(b) regulations finalized

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 4 2008

On July 26, 2007, the Department of Treasury published the long-awaited final regulations governing Section 403(b) tax-sheltered annuity arrangements (“403(b) Plans”) for not for profit entities

IRA distributions fact sheet update

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 31 2008

The Congressional Research Service released an updated fact sheet on April 25 on an individual retirement account rollover provision in the Pension Protection Act of 2006 (Pub. L. No. 109-280), which allows tax-free distribution from IRAs for charitable purposes

ACT recommendations on employee plans endorsed by IRS

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 31 2008

The IRS, in support of the general principles underlying recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT), told the Committee that “themes around self-correction and incentives to get it right are just the kind of things we should be focused on.”

Possible extension of tax-free IRA charitable distribution provisions

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 29 2009

Three bills have been introduced in Congress that would extend a provision of the Pension Protection Act of 2006 (Pub. L. No. 109-280) that allowed tax-free distributions from individual retirement accounts for charitable purposes

Nonprofits unhappy with health care proposals

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 30 2009

Nonprofits are concerned about the ramifications of recent health care reform proposals being debated in Washington, one of which is a for-profit tax credit

Health care reform: seven things employers need to know now

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 14 2010

The program covers “early retirees” who are (a) age 55 or older but not yet eligible for Medicare; and (b) not active employees of an employer currently contributing to an employer-based plan