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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…

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

Does your defined benefit plan need to be amended before year-end?

USA - October 29 2015 The deadline for amending hybrid defined benefit plans to comply with recent changes in applicable law is the last day of the 2015 plan year -…

Mark M. Brown.

What’s Next for the Determination Letter Program?

USA - June 13 2016 In prior Client Alerts, we reported on the changes to the Internal Revenue Service (IRS) Determination Letter Program described in IRS Announcement…

Monica A. Novak.

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.

New EPCRS guidance expands possibilities for 403(b) plans

USA - March 25 2013 The IRS will implement the new Employee Plans Compliance Resolution System (EPCRS) rules on April 1, 2013. This new guidance is especially relevant…

Summer Conley.