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In the December 16, 2011, edition of Corporate and Financial Weekly Digest, we reported on Internal Revenue Service guidance regarding informational reporting to employees, via form W-2, of the cost of their employer-sponsored health coverage
Since the 112th Congress commenced at the beginning of this year, multiple bills have been introduced that, if enacted, would affect employee benefit plans and executive compensation
Earlier this week, the Internal Revenue Service issued Notice 2010-6, which sets forth the method for correcting certain documentary failures that occur under Internal Revenue Code Section 409A
