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COVID-19 and Employee Benefits #5: IRS Allows Midyear Safe Harbor Retirement Contribution Changes

USA - July 15 2020 The IRS recently issued Notice 2020-52 providing flexibility to employers wishing to reduce or suspend safe harbor contributions to safe harbor…

IRS Issues Proposed Regulations Under Code Section 162(m)

USA - December 31 2019 On December 20, 2019, the Internal Revenue Service (IRS) issued proposed regulations under Internal Revenue Code Section 162(m). This section limits…

G. William Tysse, Maria P. Rasmussen, Robert M. Cipolla, Taylor Wedge French.

New Regulations Expand Use of Health Reimbursement Arrangements

USA - July 12 2019 On June 20, the U.S. Departments of Labor, Treasury, and Health and Human Services (the Departments) released a final rule expanding the availability…

Carolyn M. Trenda, G. William Tysse.

IRS Updates Correction Program for Retirement Plans- April 23, 2019

USA - April 23 2019 The IRS recently issued Revenue Procedure 2019-19 (the 2019 RP) to provide revised procedures for its Employee Plans Compliance Resolution System…

Alexia L. Faraguna.

Multi-employer Plan Withdrawal Liability — Lessons From The E Company Case

USA - March 26 2019 In Trustees of the Suburban Teamsters of Northern Illinois Pension Fund v. The E Company, the 7th U.S. Circuit Court of Appeals on Jan. 29, 2019…