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IRS Implements Prospective Expansion of Determination Letter Program to Merged Plans

USA - May 7 2019 The IRS has announced a limited expansion of its determination letter program. Beginning Sept. 1, 2019, the IRS will accept determination letter...

Andrew S. Brignone, Christopher M. Humes, Bryce C. Loveland, Adam P. Segal, Cara R. Sterling.

IRS Expands Self-Correction of Retirement Plan Errors

USA - April 25 2019 In guidance issued on April 19, 2019, the IRS expands the situations in which retirement plan sponsors can self-correct compliance failures without...

Nancy A. Strelau, Andrew S. Brignone, Christopher M. Humes, Bryce C. Loveland, Adam P. Segal, Cara R. Sterling.

2019 Increases for Employee Benefits-Related Limits

USA - November 16 2018 Annually, the Internal Revenue Service, the Social Security Administration and the Pension Benefit Guaranty Corporation adjust for cost-of-living...

Andrew S. Brignone, Christopher M. Humes, Bryce C. Loveland, Adam P. Segal, Cara R. Sterling.

IRS Revises Safe Harbor Explanations of Eligible Rollover Distributions

USA - September 20 2018 On Sept. 18, 2018, the IRS issued modified safe harbor explanations of eligible rollover distributions. In addition to making some clarifying changes...

Nancy A. Strelau.

IRS Guidance Clarifies Some TCJA Changes to the $1 Million Deduction Limit for Executive Compensation under Code Section 162(m)

USA - August 30 2018 Section 162(m) of the Internal Revenue Code of 1986, as amended (the "Code"), limits a publicly held corporation's ability to take a corporate income...

Nancy A. Strelau.