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Updated IRS Correction Principles and Changes to Voluntary Correction Program

USA - July 20 2021 The IRS recently issued Revenue Procedure 2021-30 (2021 RP) to provide revised procedures for its Employee Plans Compliance Resolution System (EPCRS)…

Alexia L. Faraguna, Justine P. Welch, Robert B. Wynne.

COVID-19 and Employee Benefit Plans, Part 2: CARES Act

USA - April 1 2020 The new Coronavirus Aid, Relief, and Economic Security Act (CARES Act), signed into law March 27, 2020, offers relief for employers and employees…

Alexia L. Faraguna, Carolyn M. Trenda, G. William Tysse, Katie M. Rak, Maria P. Rasmussen, Taylor Wedge French.

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 B. Wynne, Taylor Wedge French.

Supreme Court Again Rejects Sixth Circuit Finding of Lifetime Retiree Medical Benefits

USA - March 15 2018 Three years ago, in M&G Polymers USA, LLC v. Tackett, the Supreme Court unanimously vacated a ruling by the Sixth Circuit Court of Appeals that a…

Robert B. Wynne.

Pass-Through Income Rules May Have Unintended Consequences for Business Owners Who Make Contributions to Qualified Plans

USA - January 8 2018 One of the biggest changes of the new tax law is that it now provides for a flat 21% tax rate for corporations. Without more changes this would have…