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Making a List and Checking it Twice: IRS Issues the 2016 Required Amendments List

USA - December 15 2016 As anticipated and noted in a prior client alert, the IRS has issued the 2016 Required Amendments List for Qualified Retirement Plans (“RA List”) in...

Monica A. Novak.

The 409A Proposed Regulations: Clarifying Guidance for Employers

USA - July 11 2016 Last month, the Internal Revenue Service (IRS) issued proposed regulations under Internal Revenue Code (Code) Section 409A (Section 409A) in...

Erik D. Vogt, Christine M. Kong, Robert L. Jensen.

A Whole New World for Qualified Plans: Revenue Procedure 2016-37

USA - July 7 2016 The Internal Revenue Service (IRS) announced changes to the determination letter program for individually designed qualified plans in IRS...

Monica A. Novak.

Worth the Wait: 457(f) Proposed Regulations for Deferred Compensation of Tax-Exempt Organizations

USA - June 28 2016 The Internal Revenue Service (IRS) has issued long-anticipated proposed regulations governing Internal Revenue Code (Code) Section 457(f), which...

Erik D. Vogt, Christine M. Kong, Robert L. Jensen.

Worth the Wait: 457(f) Proposed Regulations for Deferred Compensation of Tax-Exempt Organizations

USA - June 28 2016 The Internal Revenue Service (IRS) has issued longanticipated proposed regulations governing Internal Revenue Code (Code) Section 457(f), which...

Erik D. Vogt, Christine M. Kong, Robert L. Jensen.