Carlisle Toppin
Kilpatrick Townsend & Stockton LLP
Articles
IRS Releases Detailed Guidance on CARES Withdrawal and Loan Relief
USA - July 1 2020 On June 19, 2020, the Internal Revenue Service (“IRS”) released guidance (Notice 2020-50) clarifying many aspects of the retirement plan withdrawal…
IRS Addresses the Timing of Employment Tax Deposits for Various Stock Awards
USA - June 3 2020 On May 22, 2020, the IRS released an Office of Chief Counsel Memorandum (the Memo) that addresses (i) when income inclusion and the withholding of…
Proposed Coronovirus Aid Package Includes Emergency Withdrawal & Loan Relief for Retirement Savings Accounts
USA - March 23 2020 The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) that is currently being debated in Congress has provisions that, if enacted…
2019 6th Circuit Case Emphasizes Potential Employer Liability to Participants for 409A Violations
USA - July 26 2019 Although employees face additional taxes and decreased benefits resulting from employer failures involving nonqualified deferred compensation (NQDC)…
IRS Modifies EPCRS by Allowing Employers to Self-Correct Additional Plan Failures
USA - April 25 2019 On April 19, 2019, the IRS issued Revenue Procedure 2019-19 (Rev. Proc. 2019-19), which modifies the Employee Plans Compliance Resolution System…
