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Results: 1-10 of 55

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 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 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 updates guidance on reporting employer-sponsored healthcare coverage
  • Katten Muchin Rosenman LLP
  • USA
  • January 6 2012

In the December 16, 2011, edition of Corporate and Financial Weekly Digest, we reported on Internal Revenue Service guidance regarding informational reporting to employees, via form W-2, of the cost of their employer-sponsored health coverage


Model amendment for underfunded pension plan rules issued
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2012

The Pension Protection Act of 2006 added Section 436 to the federal tax code


IRS 2012 dollar limits for retirement plans
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2012

The federal tax code dictates limits on benefits, contributions and other matters regarding retirement plans


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


IRS issues correction guidance for 409A document failures
  • Katten Muchin Rosenman LLP
  • USA
  • April 6 2010

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


IRS 409A audits have begun
  • Katten Muchin Rosenman LLP
  • USA
  • April 6 2010

The Internal Revenue Service announced that it would begin its first Employment Tax National Research Project since the 1980s


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