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Results: 1-10 of 114

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

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 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 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