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Results: 1-10 of 33

IRS and US Department of Labor continue to expand, encourage and simplify correction programs in 2013 updates to EPCRS and DFVCP

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 28 2013

Plan sponsors know that errors and failures in administering a retirement plan happen. All too often, changes in administrators, service providers

Model amendment for underfunded pension plan rules issued

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 28 2012

The Pension Protection Act of 2006 added Section 436 to the federal tax code

IRS 2012 dollar limits for retirement plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 28 2012

The federal tax code dictates limits on benefits, contributions and other matters regarding retirement plans

IRS updates guidance on reporting employer-sponsored healthcare coverage

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • January 6 2012

In the December 16, 2011, edition of Corporate and Financial Weekly Digest, we reported on Internal Revenue Service guidance regarding informational reporting to employees, via form W-2, of the cost of their employer-sponsored health coverage

Pending legislation could affect employee benefit plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 5 2011

Since the 112th Congress commenced at the beginning of this year, multiple bills have been introduced that, if enacted, would affect employee benefit plans and executive compensation

IRS proposes regulations clarifying 162(m) compensation deduction rules

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • July 8 2011

The Internal Revenue Service recently issued proposed changes to the compensation deduction rules under Section 162(m) of the federal tax code

June 30 deadline to amend cafeteria plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 10 2011

The Patient Protection and Affordable Care Act (PPACA) cuts back on which drugs may be reimbursed from flexible spending accounts, health reimbursement arrangements, health savings accounts and Archer medical savings accounts

IRS clarifies 403(b) plan termination process

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • March 14 2011

The Internal Revenue Service recently issued Revenue Ruling 2011-7 (Ruling), which provides additional guidance on the process for terminating a 403(b) plan

Employers permitted to allow conversion of retirement plan accounts to in-plan Roth accounts

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • October 1 2010

Employers that sponsor defined contribution retirement plans, such as 401(k), 403(b) plans and governmental 457(b) plans, can now allow certain participants to convert their retirement plan accounts into "Roth" accounts within the plan, through an "in-plan Roth conversion."

IRS unveils priorities regarding benefit plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 11 2010

At a press conference earlier this year, members of the IRS Employee Plans Compliance Unit discussed their current priorities