We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 35

Novel IRS guidance on HRAs, VEBAs and domestic partner benefits

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 28 2014

The Internal Revenue Service (IRS) recently provided guidance on several issues never before addressed. The guidance came in the form of a Private

IRS can levy against non-transferable stock options

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • July 2 2009

The Internal Revenue Service recently concluded in Chief Counsel Advice 200926001 (CCA) that it could enforce a tax levy served on an individual taxpayer by seizing and selling incentive and non-qualified stock options he had received during his employment as an executive for the company issuing the options

IRS 409A audits have begun

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • April 6 2010

The Internal Revenue Service announced that it would begin its first Employment Tax National Research Project since the 1980s

IRS issues final regulations governing incentive stock option information reporting

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • November 20 2009

Internal Revenue Code (Code) Section 6039 imposes certain reporting requirements on corporations that issue statutory stock options (also known as incentive stock options or ISOs

Model amendment for underfunded pension plan rules issued

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 28 2012

The Pension Protection Act of 2006 added Section 436 to the federal tax code

Plan sponsor year-end alert: IRS extends some, but not all, year-end amendment deadlines

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • December 22 2009

The IRS recently issued Notice 2009-97, which extends the deadline for amending qualified retirement plans to incorporate certain requirements added to the Internal Revenue Code of 1986 (the "Code") and the Employee Retirement Income Security Act of 1974 (ERISA) by the Pension Protection Act of 2006 (PPA

Request deadline looms for pre-approved plans determination letters

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • April 6 2010

April 30 is the deadline for employers that sponsor tax-qualified plans through non-standardized prototype plans or volume submitter plans to adopt updated plans and submit their applications for determination letters

IRS sends 401(k) questionnaires

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • May 26 2010

The IRS announced that it has sent employers sponsoring 401(k) retirement plans a questionnaire to gather information to help it "maximize its resources for education, outreach, guidance and enforcement efforts while minimizing the burden to compliant plan sponsors."

IRS finalizes public employer stock fund diversification requirements

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 11 2010

On May 19, the Internal Revenue Service (IRS) issued final regulations that clarify when public companies must allow plan participants to voluntarily divest employer stock allocated to their retirement plan accounts

ESOP legislation introduced

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • May 26 2010

A bipartisan pair of representatives introduced the ESOP Promotion and Improvement Act of 2010 in the House of Representatives on May 5