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Results: 1-10 of 59

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 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


Request deadline looms for pre-approved plans determination letters
  • Katten Muchin Rosenman LLP
  • USA
  • April 6 2010

April 30 is the deadline for employers that sponsor tax-qualified plans through non-standardized prototype plans or volume submitter plans to adopt updated plans and submit their applications for determination letters


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


Employers permitted to allow conversion of retirement plan accounts to in-plan Roth accounts
  • Katten Muchin Rosenman LLP
  • USA
  • October 1 2010

Employers that sponsor defined contribution retirement plans, such as 401(k), 403(b) plans and governmental 457(b) plans, can now allow certain participants to convert their retirement plan accounts into "Roth" accounts within the plan, through an "in-plan Roth conversion."


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


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


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


IRS 409A audits have begun; corrections made now may prevent penalties
  • Katten Muchin Rosenman LLP
  • USA
  • February 12 2010

The Internal Revenue Service announced in November of 2009 that in February 2010, it would begin its first Employment Tax National Research Project since the 1980s