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At Long Last: The IRS Issues Proposed Regulations for Deferred Compensation of Tax-Exempt Organizations and State and Local Governments

USA - June 22 2016 In April 2007, the Internal Revenue Service announced its intent to issue much-needed guidance under Internal Revenue Code ("Code") Section 457…

Christine M. Kong.

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.

What’s Safe to Change Mid-Year in Your Safe Harbor Plan?

USA - February 11 2016 For many years, plan sponsors, service providers, and practitioners have debated whether mid-year amendments to “safe harbor plans” are permissible…

Kathleen O'Connor Adams.

But Wait…There's More...Additional Revisions to the Employee Plans Determination Letter Program

USA - January 19 2016 As we previously reported in an August 2015 Client Alert, the IRS has eliminated the five-year remedial amendment cycle system for individually…

Monica A. Novak.

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.