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Results: 1-10 of 28

New midyear election change under cafeteria plan rules
  • Bricker & Eckler LLP
  • USA
  • October 6 2014

The IRS recently issued Notice 2014-55, which expands the rules regarding midyear election changes under a cafeteria plan. Specifically, this notice


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


Reducing employee hours to avoid the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • March 18 2014

The Affordable Care Act subjects large employers to tax penalties if they do not offer group health plan coverage to part-time employees who average


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 proposed regulations applicable to employer shared responsibility regarding health coverage
  • Bricker & Eckler LLP
  • USA
  • January 29 2013

The Department of Treasury published proposed regulations on the employer shared responsibility provisions of the Affordable Care Act (ACA) on


Don’t miss the chance to have your organization’s tax-exempt status reinstated
  • Bricker & Eckler LLP
  • USA
  • November 29 2012

In June 2011, the Internal Revenue Service (IRS) revealed that more than 275,000 tax-exempt organizations lost their exempt status under a provision of the Pension Protection Act of 2006


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


Not too late to claim the Small Business Health Care Tax Credit
  • Bricker & Eckler LLP
  • USA
  • August 16 2012

We previously sent out an e-alert to our subscribers notifying them of the Small Business Health Care Tax Credit


Possible extension of tax-free IRA charitable distribution provisions
  • Bricker & Eckler LLP
  • USA
  • December 29 2009

Three bills have been introduced in Congress that would extend a provision of the Pension Protection Act of 2006 (Pub. L. No. 109-280) that allowed tax-free distributions from individual retirement accounts for charitable purposes