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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


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


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.”


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


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


Health care reform provides tax credit for small employers
  • Katten Muchin Rosenman LLP
  • USA
  • June 8 2010

A much-welcomed provision aimed at small employers was included in the health care reform law


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

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