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Employee benefit plans must assess FBAR filing requirement for offshore accounts
  • Katten Muchin Rosenman LLP
  • USA
  • July 17 2009

Administrators of employee benefit plans may previously not have been aware of their possible obligation to make "FBAR" filings with the Internal Revenue Service


Health plans’ coverage of adult children is tax-free
  • Katten Muchin Rosenman LLP
  • USA
  • May 7 2010

The newly enacted Patient Protection and Affordable Care Act mandates employer-sponsored health plans to allow coverage of eligible employees' children until the end of the year in which the children reach age 26 (Adult Children


Plan sponsor year-end alert: IRS extends some, but not all, year-end amendment deadlines
  • Katten Muchin Rosenman LLP
  • USA
  • December 22 2009

The IRS recently issued Notice 2009-97, which extends the deadline for amending qualified retirement plans to incorporate certain requirements added to the Internal Revenue Code of 1986 (the "Code") and the Employee Retirement Income Security Act of 1974 (ERISA) by the Pension Protection Act of 2006 (PPA


Treasury, IRS issue proposed regulations and guidance addressing FBAR reporting requirements for retirement plans
  • Katten Muchin Rosenman LLP
  • USA
  • March 5 2010

At the end of February, the Financial Crimes Enforcement Network (FinCEN) bureau of the U.S. Department of the Treasury issued proposed amendments to the Bank Secrecy Act regulations governing Reports of Foreign Bank and Financial Accounts, commonly referred to as “FBAR.”


Recent regulations may require hasty amendment of employee stock purchase plans
  • Katten Muchin Rosenman LLP
  • USA
  • December 4 2009

Final regulations governing employee stock purchase plans (ESPPs) were issued by the U.S. Department of the Treasury in mid-November


IRS issues final regulations governing incentive stock option information reporting
  • Katten Muchin Rosenman LLP
  • USA
  • November 20 2009

Internal Revenue Code (Code) Section 6039 imposes certain reporting requirements on corporations that issue statutory stock options (also known as incentive stock options or ISOs


IRS issues correction guidance for 409A document failures
  • Katten Muchin Rosenman LLP
  • USA
  • January 8 2010

Earlier this week, the Internal Revenue Service issued Notice 2010-6, which sets forth the method for correcting certain documentary failures that occur under Internal Revenue Code Section 409A


IRS finalizes public employer stock fund diversification requirements
  • Katten Muchin Rosenman LLP
  • USA
  • August 11 2010

On May 19, the Internal Revenue Service (IRS) issued final regulations that clarify when public companies must allow plan participants to voluntarily divest employer stock allocated to their retirement plan accounts


IRS unveils priorities regarding benefit plans
  • Katten Muchin Rosenman LLP
  • USA
  • August 11 2010

At a press conference earlier this year, members of the IRS Employee Plans Compliance Unit discussed their current priorities


IRS proposes regulations clarifying 162(m) compensation deduction rules
  • Katten Muchin Rosenman LLP
  • USA
  • July 8 2011

The Internal Revenue Service recently issued proposed changes to the compensation deduction rules under Section 162(m) of the federal tax code