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Results: 1-10 of 35

June 30 deadline to amend cafeteria plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 10 2011

The Patient Protection and Affordable Care Act (PPACA) cuts back on which drugs may be reimbursed from flexible spending accounts, health reimbursement arrangements, health savings accounts and Archer medical savings accounts

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 will recognize all marriages of same-sex couples if valid where performed

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is

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

IRS unveils priorities regarding benefit plans

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

At a press conference earlier this year, members of the IRS Employee Plans Compliance Unit discussed their current priorities

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

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

Health plans’ coverage of adult children is tax-free

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • May 7 2010

The newly enacted Patient Protection and Affordable Care Act mandates employer-sponsored health plans to allow coverage of eligible employees' children until the end of the year in which the children reach age 26 (Adult Children

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."