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Multiemployer plan withdrawal liability can be trap for the unwary

USA - May 16 2013 Multiemployer pension plans have a deceptive simplicity for many employers: contributions are paid for hours worked in accordance with the labor…

GOP Tax Reform Bill: Major Impact on Employee Benefits

USA - November 6 2017 The House GOP tax reform bill introduced Nov. 2, 2017, would have a major impact on employee benefits, including executive compensation, qualified…

Felicia M. Gardner, G. William Tysse, Maria P. Rasmussen, Robert M. Cipolla, Robyn S. T. Carlson.

IRS Issues Substantiation Guidelines for Safe-Harbor Hardship Withdrawals

USA - March 15 2017 Earlier this year, the IRS issued a memorandum setting forth substantiation guidelines for IRS auditors examining whether a 401(k) plan hardship…

Felicia M. Gardner.

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.

PBGC Suits Challenging Standard Terminations: Statute of Limitations and Third-Party

USA - December 4 2017 Plan administrators seeking a standard termination of a defined benefit pension plan must comply with very specific Employee Retirement Income…