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Results: 1-10 of 28

Cadillac Tax delayed
  • Bricker & Eckler LLP
  • USA
  • December 21 2015

On December 18, 2015, Congress passed the Consolidated Appropriations Act of 2016, which includes a two-year delay of the Affordable Care Act's 40


IRS to perform compliance checks on the 457(b) "Top Hat" deferred compensation plans of 400 nonprofit entities
  • Bricker & Eckler LLP
  • USA
  • July 26 2013

The Internal Revenue Service (IRS) Employee Plans Compliance Unit (EPCU) is sending compliance check letters to 200 tax-exempt entities in fiscal


IRS modifies the “Use-It-or-Lose-It” rule for health Flexible Spending Arrangements
  • Bricker & Eckler LLP
  • USA
  • November 1 2013

On October 31, 2013, the IRS issued Notice 2013-71 allowing employers to modify their section 125 cafeteria plan documents to provide for the


IRS issues final regulations on employer shared responsibility
  • Bricker & Eckler LLP
  • USA
  • April 28 2014

The Department of the Treasury published final regulations on the employer shared responsibility provisions of the Patient Protection and Affordable


IRA distributions fact sheet update
  • Bricker & Eckler LLP
  • USA
  • May 31 2008

The Congressional Research Service released an updated fact sheet on April 25 on an individual retirement account rollover provision in the Pension Protection Act of 2006 (Pub. L. No. 109-280), which allows tax-free distribution from IRAs for charitable purposes


Ohio BTA rules SERP is a pension, not subject to municipal income tax
  • Bricker & Eckler LLP
  • USA
  • January 8 2013

The Ohio Board of Tax Appeals has ruled that a supplemental executive retirement plan was a pension, proceeds from which were specifically exempted from


Retirement plan compliance priorities for 2011
  • Bricker & Eckler LLP
  • USA
  • December 14 2010

The mission of the IRS's Employee Plans Division ("EP") is to protect the assets of retirement plans and the benefits of plan participants by ensuring that plans are operated in accordance with their terms and with applicable provisions of the Internal Revenue Code


Health care reform: seven things employers need to know now
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

The program covers “early retirees” who are (a) age 55 or older but not yet eligible for Medicare; and (b) not active employees of an employer currently contributing to an employer-based plan


Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:


IRS provides guidance to exempt organizations on claiming the Small Business Health Care Tax Credit
  • Bricker & Eckler LLP
  • USA
  • January 11 2011

Under the Patient Protection and Affordable Care Act, the Small Business Health Care Tax Credit (the "Tax Credit") is available to small businesses and exempt organizations as an incentive to provide health insurance coverage for their employees