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Results: 1-10 of 63

Proposed Treasury Regulations Provide Additional Flexibility, Clarity and Planning Opportunities to Sponsors of Deferred Compensation Arrangements
  • Katten Muchin Rosenman LLP
  • USA
  • August 3 2016

The IRS recently issued proposed regulations under Internal Revenue Code Section 457 that address, among other things, the interplay between 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


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


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 unveils priorities regarding benefit plans
  • Katten Muchin Rosenman LLP
  • USA
  • August 11 2010

At a press conference earlier this year, members of the IRS Employee Plans Compliance Unit discussed their current priorities


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

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


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