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Results: 1-10 of 68

IRS can levy against non-transferable stock options
  • Katten Muchin Rosenman LLP
  • USA
  • July 2 2009

The Internal Revenue Service recently concluded in Chief Counsel Advice 200926001 (CCA) that it could enforce a tax levy served on an individual taxpayer by seizing and selling incentive and non-qualified stock options he had received during his employment as an executive for the company issuing the options


DOL Issues (Some) Additional Guidance on the Fiduciary Investment Advice Rule and Best Interest Contract Exemption
  • Katten Muchin Rosenman LLP
  • USA
  • November 17 2016

The US Department of Labor (DOL) has issued its first set of FAQs under the fiduciary investment advice rule (the "Rule") and related prohibited


IRS continues to expand, encourage and simplify correction program in 2015 updates to EPCRS
  • Katten Muchin Rosenman LLP
  • USA
  • May 21 2015

In spite of a plan sponsor's best efforts, errors and failures in administering a retirement plan occasionally come to light. We hear about these


Eight key estate planning opportunities arising from the Supreme Court's decision on same-sex marriage
  • Katten Muchin Rosenman LLP
  • USA
  • June 29 2015

On June 26, 2015, the US Supreme Court ruled that a state ban on same sex marriage is unconstitutional, in violation of the Equal Protection Clause


IRS will recognize all marriages of same-sex couples if valid where performed
  • Katten Muchin Rosenman LLP
  • USA
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is


IRS and US Department of Labor continue to expand, encourage and simplify correction programs in 2013 updates to EPCRS and DFVCP
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2013

Plan sponsors know that errors and failures in administering a retirement plan happen. All too often, changes in administrators, service providers


IRS clarifies 403(b) plan termination process
  • Katten Muchin Rosenman LLP
  • USA
  • March 14 2011

The Internal Revenue Service recently issued Revenue Ruling 2011-7 (Ruling), which provides additional guidance on the process for terminating a 403(b) plan


Novel IRS guidance on HRAs, VEBAs and domestic partner benefits
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2014

The Internal Revenue Service (IRS) recently provided guidance on several issues never before addressed. The guidance came in the form of a Private


Section 409A deferred compensation compliance deadline rapidly approaching
  • Katten Muchin Rosenman LLP
  • USA
  • August 31 2008

The time to bring all deferred compensation arrangements into final compliance with new requirements of federal law is rapidly approaching


Important year-end deadlines for deferred compensation and 403(b) plans
  • Katten Muchin Rosenman LLP
  • USA
  • September 12 2008

Congress and the Internal Revenue Service have changed the landscape of the taxation of deferred compensation for all employers