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Treasury and IRS issue interim guidance on executive compensation excise tax under section 4960

USA - January 18 2019 On December 31, 2018, the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) issued Notice 2019-09 (Notice)...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Lauren E. Stewart, Robert J. Neis, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


Texas v. United States decision could impact employer-sponsored health plans

USA - January 4 2019 On December 14, 2018, a Texas District Court ruled that the Affordable Care Act's (ACA) requirement that certain individuals maintain a minimum level...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Robert J. Neis, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


IRS formalizes and provides relief for section 403(b) “once-in-always-in” part-time rule - immediate action required

USA - December 17 2018 In Notice 2018-95, released on December 4, 2018, the Internal Revenue Service (IRS) formally announced a “once-in-always-in” interpretation of the...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Robert J. Neis, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


IRS and Treasury issue proposed regulations on discounting unpaid losses

USA - November 15 2018 On November 6, 2018, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) issued proposed regulations that address amendments to...

Christopher W. Schoen, Graham R. Green, Susan E. Seabrook, Caroline C. Setliffe, Mary E. Monahan, Thomas A. Gick, P. Bruce Wright, Michael R. Miles, Dennis L. Allen, M. Kristan Rizzolo, Linda A. Sciuto, Saren Goldner, Rich Sun.


DOL considers important efficiencies for the retirement system

USA - November 14 2018 In the last three weeks, the Department of Labor (DOL) undertook two initiatives that have the potential to improve the efficiency of the retirement...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Robert J. Neis, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.