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Results: 1-10 of 66

IRS provides helpful updates to retirement plan correction program
  • Reed Smith LLP
  • USA
  • June 15 2015

The IRS has issued Revenue Procedures 2015-27 and 2015-28 ("Rev. Proc. 2015-27" and "Rev. Proc. 2015-28"), which modify the IRS' retirement plan


IRS finalizes forms and instructions for ACA information-reporting requirements
  • Reed Smith LLP
  • USA
  • February 13 2015

For the 2015 calendar year, the Patient Protection and Affordable Care Act of 2010 ("ACA") imposes information-reporting requirements on health


Administration issues proposed rules on ACA summary of benefits and coverage, excepted benefitswraparound coverage
  • Reed Smith LLP
  • USA
  • January 13 2015

On December 30, 2014, the Internal Revenue Service (IRS), the Employee Benefits Security Administration (EBSA), and the Centers for Medicare &


New hybrid pension plan guidance
  • Reed Smith LLP
  • USA
  • October 21 2014

The IRS recently issued new final and proposed regulations that provide welcome guidance to sponsors of hybrid pension plans. Hybrid pension plans


The DOMA decision IRS guidance on application to retirement plans
  • Reed Smith LLP
  • USA
  • April 9 2014

Since the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act ("DOMA") June 26, 2013 (U.S. v. Windsor), there have been many


IRS issues ACA employer "shared responsibility" guidance; delays compliance deadlines for certain employers
  • Reed Smith LLP
  • USA
  • February 17 2014

On February 12, 2014, the Internal Revenue Service (IRS) published final regulations modifying the timeline under which certain employers will be


IRS permits mid-year changes to 401(k) safe harbor contributions
  • Reed Smith LLP
  • USA
  • November 18 2013

On November 14, 2013, the Internal Revenue Service issued final regulations that permit mid-year reductions or suspensions of safe harbor nonelective


IRS modifies 'use-or-lose' rule for health FSAs
  • Reed Smith LLP
  • USA
  • November 12 2013

IRS Notice 2013-71 recently modified the longstanding "use-or-lose" rule for health flexible spending arrangements (FSAs) so that covered individuals


IRS finalizes ACA individual "shared responsibility" payment requirements
  • Reed Smith LLP
  • USA
  • September 17 2013

The Internal Revenue Service (IRS) has issued final regulations to implement the ACA requirement that every individual have basic health insurance


The DOMA decision and same-sex spousal benefit issues IRS guidance provides administrative relief
  • Reed Smith LLP
  • USA
  • September 6 2013

On August 29, 2013, the IRS issued Revenue Ruling 2013-17 ("Rev. Rul. 2013-17"), which provides that same-sex couples who enter into marriages in