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Results: 1-10 of 111

Documenting governmental plan investments in group trusts to satisfy the adoption requirement in Revenue Ruling 81-100

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 25 2014

Investment managers use group trusts to aggregate and invest assets of unrelated pension plans. Investment strategies can be broad, and can include

Agencies issue final rules prohibiting waiting periods in excess of 90 days

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 10 2014

The Departments of Labor and Health and Human Services and the Internal Revenue Service (collectively, the Agencies) have issued the final rules

Employer shared responsibility final rule

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • March 4 2014

The Patient Protection and Affordable Care Act added section 4980H, the employer shared responsibility requirement (commonly referred to as the

Employee benefits update - February 2014

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • February 14 2014

The Internal Revenue Service (IRS) recently issued Notice 2013-74 (Notice) providing guidance on the expansion of eligibility for rollovers within

IRS issues informal guidance on automatic beneficiary revocations upon legal separation

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 14 2013

As part of Issue 2013-3 of the Employee Plans News, the IRS provided guidance clarifying the application of automatic beneficiary revocations to

IRS published Retirement Plans' 2014 dollar limits

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 14 2013

On October 31, 2013, the IRS announced the 2014 cost of living adjustments affecting dollar limitations for qualified retirement plans. The

Internal Revenue Code Section 436 amendments

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • November 14 2013

Code section 436, as added by the Pension Protection Act of 2006, sets limits on benefit payments and pension accruals for defined benefit plans that

IRS issues special administrative procedures to correct overpayments of employment taxes with respect to certain same-sex spouse benefits

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • October 15 2013

The IRS recently issued Notice 2013-61 to provide the procedures for employers to make claims for refunds or adjustments of overpayments of FICA and

IRS issues proposed regulations on information reporting under the ACA

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • October 15 2013

The IRS recently issued two proposed rules addressing the information reporting requirements for certain employers and insurers under the ACA

IRS issues final regulations on individual shared responsibility payment

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • September 16 2013

The IRS has issued final regulations on Internal Revenue Code (Code) section 5000A, the individual shared responsibility provision. Pursuant to Code