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Results: 1-10 of 23

July 1, 2009: a key date for Section 457A transition relief

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • June 17 2009

Companies with significant non-U.S. income, and partnerships that include foreign or tax-exempt partners, will need to assess whether new Internal Revenue Code Section 457A applies to their deferred compensation plans

2013 cost-of-living adjustments for benefit plans

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • January 28 2013

Following the enactment of the American Taxpayer Relief Act of 2012, the IRS announced the 2013 cost-of-living adjustments for adoption assistance

Are you required to file an FBAR? FinCEN and IRS issue additional guidance important to benefit plans and their fiduciaries

  • Day Pitney LLP
  • -
  • USA
  • -
  • March 8 2010

On February 26, 2010, the Internal Revenue Service and the Financial Crimes Enforcement Network (FinCEN) of the U.S. Department of the Treasury each issued guidance concerning "Report of Foreign Bank and Financial Accounts" (or FBAR) filings on Form TD F 90-22.1

FBAR: further relief for employee benefit plans and certain foreign commingled funds

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • April 1 2010

Generally, U.S. persons with an interest in, or signatory authority over, a foreign financial account are required to file the Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR

FBAR: deadline approaches, issues remain for employee plans

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 27 2010

The US Internal Revenue Service and the Financial Crimes Enforcement Network ("FinCen") of the Department of Treasury issued guidance in February 2010 with respect to the "Report of Foreign Bank and Financial Accounts."

FBAR filing further extended for certain investments

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • May 26 2010

"U.S. persons" who have a financial interest in, or signature or other authority over, foreign financial accounts are generally required to report on the Treasury Department Form TD F 90-22.1 (the FBAR) by June 30 of each year

Madoff and private foundations: should the IRS follow the actions by the U.S. Department of Labor in pursuing fiduciaries?

  • Fox Rothschild LLP
  • -
  • USA
  • -
  • October 22 2010

On October 21, 2010 Andrew M. Harris reported on Bloomberg.com that the U.S. Department of Labor has sued four investment firms for allegedly failing to examine Madoff’s business practices before entrusting him with hundreds of millions of dollars in pension funds

Retirement planning in 2010: changes to the Roth IRA conversion rules

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • February 12 2010

Effective January 1, 2010, the Tax Increase Prevention and Reconciliation Act of 2005 eliminated two Roth IRA conversion limitations

Estate planning with retirement assets

  • Arnstein & Lehr
  • -
  • USA
  • -
  • August 26 2010

For many individuals, retirement benefits represent a significant portion of their wealth

Treasury, IRS issue proposed regulations and guidance addressing FBAR reporting requirements for retirement plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • March 5 2010

At the end of February, the Financial Crimes Enforcement Network (FinCEN) bureau of the U.S. Department of the Treasury issued proposed amendments to the Bank Secrecy Act regulations governing Reports of Foreign Bank and Financial Accounts, commonly referred to as “FBAR.”

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