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Results: 1-10 of 1,418

2009 cost-of-living adjustments

  • Briggs and Morgan
  • -
  • USA
  • -
  • January 16 2009

The Internal Revenue Service and the Social Security Administration have issued the inflation-adjusted amounts which affect qualified retirement plans and Social Security benefits for the year 2009

IRS rules against qualified long-term care insurance in 401(k) plan

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • February 21 2008

In PLR 200806013 (November 15, 2007), the IRS ruled that the payment of premiums on qualified long-term care insurance by a 401(k) plan would be treated as a taxable distribution in violation of the distribution restrictions of section 401(k)(2)(B

Reminder for corporations to issue annual ISOESPP information statements to employees by January 31

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • January 26 2009

Employers must furnish employees who exercised incentive stock options ("ISOs") or sold or otherwise transferred shares acquired under an employee stock purchase plan ("ESPP") during 2008 with a detailed information statement by January 31, 2009

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

ERISA 403(b) plans now subject to standard Form 5500 requirements

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • January 30 2009

On November 16, 2007, the Department of Labor (DOL), Internal Revenue Service (IRS), and Pension Benefit Guaranty Corporation (PBGC) published final annual reporting regulations that amend the annual reporting requirements to place Code Section 403(b) plans on par with other ERISA-covered pension plans

IRS issues guidance on PPA distribution-related provisions

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • March 10 2008

IRS Notices 2008-29 and 2008-30, scheduled to be published on March 24, 2008, clarify a number of issues relating to the distribution provisions of the Pension Protection Act of 2006 (the “PPA”

Advance pension planning for plant shutdowns

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • September 2 2009

Despite indicators that the economy may be improving, the sting from the last few years will continue to encourage prudent employers to consolidate operations and shut down outdated manufacturing facilities

Are you timely depositing salary deferrals?

  • Masuda Funai Eifert & Mitchell Ltd
  • -
  • USA
  • -
  • September 8 2009

Last week, the U.S. Department of Labor (“DOL”) announced that it had sued an officer and fiduciary to the Savings Incentive Match Plan for Employees Individual Retirement Account (SIMPLE IRA) plan of Pharmaceutical Alternatives Inc., an Ohio-based company, for improperly using plan assets withheld from employee pay for the benefit of the company, as well as for other violations of the Employee Retirement Income Security Act (“ERISA”

Suspension of 2009 required minimum distributions relief and guidance from the IRS

  • Vedder Price PC
  • -
  • USA
  • -
  • September 28 2009

The Internal Revenue Service (IRS) has issued guidance regarding the suspension of required minimum distributions (RMDs) for 2009 from defined contribution plans (for example, 401(k) plans) under the Worker, Retiree and Employer Recovery Act of 2008 (WRERA

IRS issues proposed regulations for suspension or reduction of safe harbor non-elective contributions

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • May 27 2009

On May 18, 2009, the IRS issued proposed regulations that provide much-needed guidance for employers that sponsor 401(k) plans with safe harbor non-elective contribution features (e.g., a minimum 3 company non-elective contribution that is fully vested at all times

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