We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 380

Qualified retirement plans may need to be amended by year-end to recognize same-sex spouses retroactively

  • Venable LLP
  • -
  • USA
  • -
  • November 21 2014

The IRS recently issued Notices 2014-19 and 2014-37 to provide additional guidance on the application of the Supreme Court's Windsor decision to

They still haven’t learnedthe terms of the plan control

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 12 2014

Just as Mr. Dabney learned in our prior post, Dennis Bohner learned about the Plan Document Rule in Bohner v. Commissioner. Here Bohner participated

Windsor decision on DOMAdoes your plan have a year-end plan amendment deadline?

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • November 12 2014

In April, 2014, the Internal Revenue Service ("IRS") issued Notice 2014-19, which provided additional guidance addressing the impact on tax-qualified

Supreme Court grants review in ACA tax subsidies case

  • King & Spalding LLP
  • -
  • USA
  • -
  • November 10 2014

The Supreme Court announced on Friday that it would hear King v. Burwell, a case challenging whether tax subsidies are available to individuals

ACA tax credits under review: Supreme Court grants certiorari in King v. Burwell

  • Epstein Becker Green
  • -
  • USA
  • -
  • November 7 2014

In something of a surprise, the Supreme Court today granted certiorari in the Fourth Circuit case of King v. Burwell, in which the court of appeals

Monthly benefits update - October 2014

  • Franczek Radelet PC
  • -
  • USA
  • -
  • November 7 2014

The Internal Revenue Service (IRS) announced the 2015 dollar limits applicable to contributions to health flexible spending accounts (health FSAs

When will they learn? The terms of the plan control

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 7 2014

The provisions of IRC 408 do permit investment of IRA assets in any kind of asset other than those specifically prohibited, such as life

Round up of pensions developments: October 2014

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • November 3 2014

In our August bulletin we discussed the draft Taxation of Pension Schemes Bill, which contains the draft tax legislation for the flexibility measures

Warning for wellness programs EEOC sues over typical wellness program

  • Vorys Sater Seymour and Pease LLP
  • -
  • USA
  • -
  • October 30 2014

Although the Internal Revenue Service (IRS) and the Department of Labor (DOL) have agreed on standards for wellness programs, and Congress seemed to

Recent employee benefit developments

  • Thompson Coburn LLP
  • -
  • USA
  • -
  • October 28 2014

On September 18, 2014, the Internal Revenue Service issued Notice 2014-55, which establishes two new change in status events for cafeteria plans. The