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Results: 1-10 of 118

Employee benefits update - August 2014

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 12 2014

On July 22, 2014, two Federal Circuit courts issued conflicting decisions regarding whether the federal government may grant premium tax credits in

IRS releases updated 401(k) Fix-It Guide

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • July 28 2014

On June 17, 2014 the IRS released an updated version of its 401(k) Plan Fix-It Guide. The Guide provides information regarding 12 of the most common

Private Letter Rulings support lump-sum offers to participants already in pay status

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • July 28 2014

The IRS recently issued five more Private Letter Rulings ("PLR") confirming that defined benefit plans that offer a limited-time lump-sum

IRS begins audit initiative for plans subject to 409A

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • July 28 2014

The IRS has begun a formal compliance initiative project related to deferred compensation plans' compliance with the requirements of Code section

Retirement plan developments

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • June 16 2014

The IRS has issued Notice 2014-37 expressly permitting plan sponsors to adopt mid-year amendments to safe harbor 401(k) plans to reflect the outcome

IRS issues new relief from form 5500 series late filer penalties for certain employee benefit plans

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • June 16 2014

On May 9, 2014 the IRS issued two new pieces of guidance (Revenue Procedure 2014-32 and Notice 2014-35) providing penalty relief for certain late

Employee benefits update - April 2014

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

On April 4, 2014, the IRS issued Notice 2014-19 (Notice) providing welcomed guidance to qualified retirement plans with respect to the US v. Windsor

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