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IRS issues final regulations regarding Affordable Care Act’s premium tax credit
- Hodgson Russ LLP
- -
- USA
- -
- July 31 2012
On May 18, 2012, the IRS issued final regulations relating to the health insurance premium tax credit enacted as part of the Affordable Care Act
Discounted stock options subject to Section 409A penalties
- Hodgson Russ LLP
- -
- USA
- -
- April 30 2013
Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation
IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)
- Hodgson Russ LLP
- -
- USA
- -
- August 29 2012
Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year
IRS further delays interest crediting rules under cash balancehybrid plans
- Hodgson Russ LLP
- -
- USA
- -
- December 21 2011
A key piece of the Pension Protection Act of 2006 (PPA) relating to cash balance and other hybrid plans was a requirement that these plans may not provide for interest credits exceeding a market rate of interest
Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife
- Hodgson Russ LLP
- -
- USA
- -
- November 29 2012
Confirming for plan sponsors the importance of maintaining and following plan procedures, the U.S. Court of Appeals for the Tenth Circuit upheld a 2010 decision by an Oklahoma district court that a 401(k) plan administrator did not abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife
More health care reform FAQs issued
- Hodgson Russ LLP
- -
- USA
- -
- January 4 2011
Over the past several months DOL, HHS, and the IRS (collectively, the Agencies) have issued a series of frequently asked questions (FAQs) regarding the implementation of the Affordable Care Act
IRS announces extensions and new filing system for deferred vesteds
- Hodgson Russ LLP
- -
- USA
- -
- July 29 2011
For many years, qualified retirement plans have been required to file a Form SSA with the plan's annual Form 5500 to report participants who have separated from service with deferred benefits, but who have not yet been paid out by the end of the plan year following the year of separation
Treasury, IRS seek public input and comment on health care reform shared responsibility provisions
- Hodgson Russ LLP
- -
- USA
- -
- July 29 2011
Under health care reform, employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees may be required to make a shared responsibility payment
IRS issues important reminders for retirement plans
- Hodgson Russ LLP
- -
- USA
- -
- April 15 2011
The Internal Revenue Service (IRS) recently issued three reminders addressing the new submission period for determination letter and other rulings, fee changes, and certain corrections through the IRS's Voluntary Correction Program (VCP
Failure to update inactive plan leads to plan disqualification
- Hodgson Russ LLP
- -
- USA
- -
- May 20 2011
For a second time in recent months, the Tax Court has ruled that a qualified retirement plan, in this case a profit sharing plan, may be disqualified and its tax-exempt status retroactively revoked for defects relating a failure to timely amend the plan document to reflect statutory changes
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- Workarea - Employee Benefits & Pensions
- Workarea - Corporate Tax
- Firm Name - Hodgson Russ LLP
- Author - Richard W. Kaiser
- Author - Anita Costello Greer
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