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Results: 1-10 of 25

New midyear election change under cafeteria plan rules

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 6 2014

The IRS recently issued Notice 2014-55, which expands the rules regarding midyear election changes under a cafeteria plan. Specifically, this notice

IRS issues final regulations on employer shared responsibility

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 28 2014

The Department of the Treasury published final regulations on the employer shared responsibility provisions of the Patient Protection and Affordable

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

IRS issues proposed regulations applicable to employer shared responsibility regarding health coverage

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 29 2013

The Department of Treasury published proposed regulations on the employer shared responsibility provisions of the Affordable Care Act (ACA) on

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

Limitation on excessive remuneration paid by certain health insurance providers: Section 9014 of the Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 18 2011

In a disqualified tax year, applicable individual remuneration for services performed is not deductible above $500,000

Your school's 403(b) plan and the IRS requirement for annual participant notice

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 19 2012

The IRS has recently concluded an audit project to determine if school districts sponsoring 403(b) plans are in compliance with an IRS rule commonly known as the “Universal Availability” rule

Don’t miss the chance to have your organization’s tax-exempt status reinstated

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 29 2012

In June 2011, the Internal Revenue Service (IRS) revealed that more than 275,000 tax-exempt organizations lost their exempt status under a provision of the Pension Protection Act of 2006

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

IRS to perform compliance checks on the 457(b) "Top Hat" deferred compensation plans of 400 nonprofit entities

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 26 2013

The Internal Revenue Service (IRS) Employee Plans Compliance Unit (EPCU) is sending compliance check letters to 200 tax-exempt entities in fiscal