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DOL Issues (Some) Additional Guidance on the Fiduciary Investment Advice Rule and Best Interest Contract Exemption
  • Katten Muchin Rosenman LLP
  • USA
  • November 17 2016

The US Department of Labor (DOL) has issued its first set of FAQs under the fiduciary investment advice rule (the "Rule") and related prohibited


IRS issues final regulations governing incentive stock option information reporting
  • Katten Muchin Rosenman LLP
  • USA
  • November 20 2009

Internal Revenue Code (Code) Section 6039 imposes certain reporting requirements on corporations that issue statutory stock options (also known as incentive stock options or ISOs


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 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 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


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 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


Health plans’ coverage of adult children is tax-free
  • Katten Muchin Rosenman LLP
  • USA
  • May 7 2010

The newly enacted Patient Protection and Affordable Care Act mandates employer-sponsored health plans to allow coverage of eligible employees' children until the end of the year in which the children reach age 26 (Adult Children


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."