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IRS issues guidance on application of Windsor decision to qualified retirement plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2014

Following the Supreme Court's decision in Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the Internal Revenue

IRAs to be subject to stricter rollover limitations

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2014

A rollover from one individual retirement account (IRA) to another IRA is permitted only once during any 12-month period beginning with the day funds

Finally! IRS provides final play-or-pay guidance

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 17 2014

On February 11, 2014, the IRS released final regulations implementing the employer shared responsibility provisions of the Affordable Care Act, also

IRS issues Gugdance on expanded in-plan Roth rollover rules

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 28 2014

The Small Business JOBS Act of 2010 enacted rules under which 401(k), 403(b), and governmental 457(b) plans may provide for in-plan rollovers to

IRS issues final rules on mid-year modification of safe harbor contributions

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 31 2014

Safe harbor 401(k) and 403(b) plans require that an employer make either matching or non-elective contributions for an entire plan year. Previous

Compensation paid to IRA owner by corporation results in account ceasing to be IRA

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 31 2014

In our July 2013 newsletter, we discussed the consequences of an individual retirement account (IRA) engaging in a prohibited transaction, with the

Modification of “use-or-lose” rule for health FSAs

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • December 20 2013

Internal Revenue Service (IRS) Notice 2013-71 modifies the "use-it-or-lose-it" rule for health flexible spending accounts (health FSAs) set forth

2014 benefits limitations

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • November 18 2013

The IRS announced cost-of-living adjustments to various dollar limitations that will apply to benefit plans for 2014

Following Windsor, IRS and DOL adopt “state of celebration” rule

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • October 31 2013

The Internal Revenue Service (IRS) and Department of Labor (DOL) recently released guidance clarifying the employee benefits implications associated

IRS compliance check targets non-governmental 457(b) plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • August 29 2013

Tax-exempt entities that sponsor Internal Revenue Code Section 457(b) plans may soon find compliance questionnaires from the Internal Revenue Service