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Results: 1-10 of 55

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 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


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


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 sends 401(k) questionnaires
  • Katten Muchin Rosenman LLP
  • USA
  • May 26 2010

The IRS announced that it has sent employers sponsoring 401(k) retirement plans a questionnaire to gather information to help it "maximize its resources for education, outreach, guidance and enforcement efforts while minimizing the burden to compliant plan sponsors."


ESOP legislation introduced
  • Katten Muchin Rosenman LLP
  • USA
  • May 26 2010

A bipartisan pair of representatives introduced the ESOP Promotion and Improvement Act of 2010 in the House of Representatives on May 5


Consolidated 409A correction program under development
  • Katten Muchin Rosenman LLP
  • USA
  • May 26 2010

At a recent conference of tax practitioners, an IRS official indicated that the IRS may issue a revenue ruling consolidating the Section 409A operational and document correction programs


Federal agencies publish Spring 2010 regulatory agendas
  • Katten Muchin Rosenman LLP
  • USA
  • May 26 2010

The IRS, DOL and Pension Benefit Guaranty Corporation have released their respective semiannual agendas


Pending legislation could affect employee benefit plans
  • Katten Muchin Rosenman LLP
  • USA
  • August 5 2011

Since the 112th Congress commenced at the beginning of this year, multiple bills have been introduced that, if enacted, would affect employee benefit plans and executive compensation