Lori L. Shannon
Faegre Drinker Biddle & Reath LLP
Articles
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…
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…
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…
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…
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 -…
