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Results: 1-10 of 60

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 can levy against non-transferable stock options
  • Katten Muchin Rosenman LLP
  • USA
  • July 2 2009

The Internal Revenue Service recently concluded in Chief Counsel Advice 200926001 (CCA) that it could enforce a tax levy served on an individual taxpayer by seizing and selling incentive and non-qualified stock options he had received during his employment as an executive for the company issuing the options


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


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


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


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