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Results: 11-20 of 27

Guidance issued on W-2 reporting of the cost of employer-sponsored group health plan coverage

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 3 2011

On March 29, the Internal Revenue Service ("IRS") issued Notice 2011-28, providing transition guidance and relief regarding the requirement to report the cost of employer-sponsored group health plan coverage on Form W-2, Wage and Tax Statement ("Form W-2"

New law repeals ACA "1099" tax reporting provisionreduces health insurance exchange subsidies

  • Reed Smith LLP
  • -
  • USA
  • -
  • April 29 2011

On April 14, 2011, President Obama signed into law H.R. 4, the “Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011.”

IRS extends amendment adoption deadline to 2011 for PPA defined benefit funding and special cash balance plan rules

  • Reed Smith LLP
  • -
  • USA
  • -
  • December 3 2010

On November 30, 2010, the IRS issued Notice 2010-77, which extends the deadline for adopting amendments to comply with the Pension Protection Act of 2006 (the "PPA") regarding funding-based limits for defined benefit plans

Tax treatment of employer-provided health coverage for adult children

  • Reed Smith LLP
  • -
  • USA
  • -
  • June 2 2010

On April 27, 2010, the Internal Revenue Service issued Notice 2010-38 that gives guidance on the income tax treatment of health care benefits provided to children in the year before they attain age 27

Certain tax-related provisions of the Patient Protection and Affordable Care Act

  • Reed Smith LLP
  • -
  • USA
  • -
  • March 31 2010

On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act of 2010 (the "PPACA") into law

IRS releases guidance for correcting deferred compensation documents that fail to meet Code Section 409A requirements

  • Reed Smith LLP
  • -
  • USA
  • -
  • January 8 2010

The Internal Revenue Service has issued important guidance allowing employers to correct failures in deferred compensation documents to comply with Section 409A of the Internal Revenue Code ("Section 409A"

IRS releases guidance regarding the waiver of 2009 required minimum distributions

  • Reed Smith LLP
  • -
  • USA
  • -
  • October 13 2009

The IRS addressed concerns of defined contribution plan sponsors regarding the administration of the 2009 waiver of required minimum distributions ("RMD") in its Notice 2009-82, issued September 24, 2009, which provides transitional relief through November 30, 2009 for operational failures relating to RMDs

IRS releases updated rollover safe harbor notices

  • Reed Smith LLP
  • -
  • USA
  • -
  • September 17 2009

The IRS announced two revised safe harbor rollover notices that are deemed to be compliant with the qualified retirement plan rollover notice requirements under Internal Revenue Code ("Code") Section 402(f

IRS permits mid-year suspension or reduction of safe harbor nonelective contributions

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 26 2009

On May 18, 2009, the Internal Revenue Service (the "IRS") issued proposed regulations permitting the suspension or reduction of safe harbor nonelective contributions during a plan year if the employer incurs a substantial business hardship during the plan year (the "Proposed Regulations"

Reminder: 403(b) operational compliance required effective Jan. 1, 2009

  • Reed Smith LLP
  • -
  • USA
  • -
  • January 16 2009

Public schools, universities and other tax-exempt organizations often sponsor Code Section 403(b) retirement plans, which are also referred to as “tax-sheltered annuities” or “tax-deferred annuities

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