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 34

New hybrid pension plan guidance

  • Reed Smith LLP
  • -
  • USA
  • -
  • October 21 2014

The IRS recently issued new final and proposed regulations that provide welcome guidance to sponsors of hybrid pension plans. Hybrid pension plans

The DOMA decision IRS guidance on application to retirement plans

  • Reed Smith LLP
  • -
  • USA
  • -
  • April 9 2014

Since the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act ("DOMA") June 26, 2013 (U.S. v. Windsor), there have been many

IRS issues ACA employer "shared responsibility" guidance; delays compliance deadlines for certain employers

  • Reed Smith LLP
  • -
  • USA
  • -
  • February 17 2014

On February 12, 2014, the Internal Revenue Service (IRS) published final regulations modifying the timeline under which certain employers will be

IRS permits mid-year changes to 401(k) safe harbor contributions

  • Reed Smith LLP
  • -
  • USA
  • -
  • November 18 2013

On November 14, 2013, the Internal Revenue Service issued final regulations that permit mid-year reductions or suspensions of safe harbor nonelective

IRS modifies 'use-or-lose' rule for health FSAs

  • Reed Smith LLP
  • -
  • USA
  • -
  • November 12 2013

IRS Notice 2013-71 recently modified the longstanding "use-or-lose" rule for health flexible spending arrangements (FSAs) so that covered individuals

IRS finalizes ACA individual "shared responsibility" payment requirements

  • Reed Smith LLP
  • -
  • USA
  • -
  • September 17 2013

The Internal Revenue Service (IRS) has issued final regulations to implement the ACA requirement that every individual have basic health insurance

The DOMA decision and same-sex spousal benefit issues IRS guidance provides administrative relief

  • Reed Smith LLP
  • -
  • USA
  • -
  • September 6 2013

On August 29, 2013, the IRS issued Revenue Ruling 2013-17 ("Rev. Rul. 2013-17"), which provides that same-sex couples who enter into marriages in

IRS proposes regulations to implement certain ACA insurance premium tax credit, medical loss ratio provisions

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 13 2013

On May 3, 2013, the Internal Revenue Service (IRS) published proposed regulations implementing the ACA's health insurance premium tax credit, as

OSHA, IRS, and OPM release ACA regulations

  • Reed Smith LLP
  • -
  • USA
  • -
  • March 13 2013

Several agencies besides HHS have recently issued regulations on ACA various provisions, including the following: The Occupational Safety and

IRS proposes ACA employer "shared responsibility" requirements for employee health coverage

  • Reed Smith LLP
  • -
  • USA
  • -
  • January 9 2013

On January 2, 2013, the Internal Revenue Service (IRS) published a notice of proposed rulemaking and notice of public hearing regarding implementation of