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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
Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife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abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife
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
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 notice provides guidance on the health FSA salary reduction limit
- Hodgson Russ LLP
- -
- USA
- -
- July 31 2012
Internal Revenue Service (IRS) Notice 2012-40 addresses a number of important issues regarding the implementation of the salary reduction limit for cafeteria plan health flexible spending accounts (health FSAs
7th Circuit holds ERISA’s anti-retaliation provision covers informal complaints
- Hodgson Russ LLP
- -
- USA
- -
- November 29 2012
ERISA Section 510 makes it unlawful to take retaliatory action “against a person because he has given information or has testified or is about to testify in any inquiry or proceeding relating to” ERISA
Hurricane Sandy relief provided
- Hodgson Russ LLP
- -
- USA
- -
- November 29 2012
The Internal Revenue Service (IRS) has announced relief to allow for easier loan and hardship distributions for those impacted by Hurricane Sandy for 401(k) plans and other similar employer sponsored retirement plans
New guidance regarding Form W-2 health coverage cost reporting
- Hodgson Russ LLP
- -
- USA
- -
- March 28 2012
In Notice 2012-9, the Internal Revenue Service (IRS) restates its prior guidance (issued in the form of Notice 2011-28) on W-2 reporting of the cost of employer-sponsored health coverage
Current Search
- Workarea - Employee Benefits & Pensions
- Workarea - Corporate Tax
- Firm Name - Hodgson Russ LLP
- Author - Richard W. Kaiser
- Author - Michael J. Flanagan
- Jurisdiction - USA
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