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Results: 1-10 of 10,526

Correcting plan document mistakes under 409A: employers breathe a bit easier

  • Osler, Hoskin & Harcourt LLP
  • -
  • USA
  • -
  • January 8 2010

Employers trying to comply with one of the most complex U.S. tax code sections can breathe a little easier this week

COBRA subsidy extended

  • Ballard Spahr LLP
  • -
  • USA
  • -
  • December 21 2009

Congress has approved measures to extend the COBRA subsidy rules that were initially enacted under the American Recovery and Reinvestment Act of 2009 (ARRA

COBRA premium subsidy extended

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 7 2010

An extension of the COBRA premium subsidy initially enacted under the American Recovery and Reinvestment Act of 2009 (ARRA) was signed into law by President Obama on December 19, 2009

COBRA subsidy law expanded: department of labor issues guidance and model notices

  • Choate Hall & Stewart LLP
  • -
  • USA
  • -
  • January 14 2010

On December 19, the Department of Defense Appropriation Act extended and expanded the COBRA premium subsidy law that was set to expire on December 31

Department of Labor announces that sample notices for extended COBRA subsidy will be forthcoming

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • January 14 2010

As you will recall from my earlier post, Congress and the President extended the COBRA subsidy, originally a part of the American Recovery and Reinvestment Act of 2009 (ARRA) (the stimulus bill), to individuals involuntary terminated through February 28, 2010 (from December 31, 2009) and the length of the subsidy to 15 months (from 9 months

Using an IRA to pay for higher education expenses

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • December 20 2008

In general, distributions from most tax-qualified retirement plans and IRAs are subject to an additional 10 penalty tax if the distribution occurs prior to the participant's attainment of age 59-½

A new year, some new deadlines

  • Wragge & Co LLP
  • -
  • United Kingdom
  • -
  • January 9 2009

We thought we'd take a look at some pensions deadlines coming up soon

ACA guidance on 90-day waiting periods and certificates of creditable coverage

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 11 2013

Recently issued Affordable Care Act guidance clarifies the prohibition on waiting periods in excess of 90 days and eliminates the requirement to

LGPS: meaning of "employing authority": South Tyneside decision overturned

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 30 2009

The Court of Appeal has given judgment in the South Tyneside case, overturning the judicial review decision made in December 2007

Repayments of tax on investment income: new arrangements from August

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 30 2009

HMRC has published guidance on new, more cost-effective, arrangements for repayments of UK tax deducted at source on the investment income of registered pension schemes, effective from 1 August 2009