We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 40

IRS Proposes Modifications to Proposed Income Inclusion Regulations under Section 409A
  • Proskauer Rose LLP
  • USA
  • July 18 2016

In general, proposed rulemaking issued in December 2008 with respect to income inclusion under Section 409A of the Internal Revenue Code of 1986, as


Lawsuits Filed Challenging the USDOL's Final Fiduciary Rules
  • Proskauer Rose LLP
  • USA
  • June 4 2016

On April 6, 2016, the U.S. Department of Labor released its Final Rule addressing when a person providing services to an employee benefit plan or


American Taxpayer Relief Act affects mass transit benefits and other employee benefits
  • Proskauer Rose LLP
  • USA
  • January 18 2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law.1 ATRA, adopted as an alternative to stepping


McGowen v. Comm’r, 2011 U.S. App. Lexis 18407 (10th Cir., Sept. 2, 2011)
  • Proskauer Rose LLP
  • USA
  • November 15 2011

The Tenth Circuit has affirmed a Tax Court decision finding that a taxpayer who borrowed against the cash value of an insurance policy must realize income under I.R.C. 72 when the policy was terminated by the carrier.


IRS releases guidance on Form W-2 informational reporting requirement
  • Proskauer Rose LLP
  • USA
  • April 4 2011

On March 29, 2011, the Internal Revenue Service ("IRS") released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the "Act") to report the cost of employer-sponsored health coverage on employees' annual Forms W-2.


IRS issues guidance on Section 403(b) plan terminations
  • Proskauer Rose LLP
  • USA
  • March 2 2011

On February 22, 2011, the Internal Revenue Service ("IRS") issued Revenue Ruling 2011-7 which provides long-awaited guidance on terminating a plan that is governed by Section 403(b) of the Internal Revenue Code of 1986, as amended ("Section 403(b)").


State tax issues under the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • February 14 2011

In general, coverage under a group health plan for an employee, spouse, and other "eligible tax dependents" is excludable from the employee's gross income for federal tax purposes.


IRS provides guidance on in-plan Roth rollovers
  • Proskauer Rose LLP
  • USA
  • December 23 2010

The IRS has issued guidance in question-and-answer format in Notice 2010-84 (the "IRS Guidance") explaining how to implement in-plan Roth rollovers in Section 401(k) and 403(b) plans under new Section 402A(c)(4) of the Internal Revenue Code of 1986, as amended (the "Code").


Important IRS guidance on tax treatment of health coverage for children under age 27
  • Proskauer Rose LLP
  • USA
  • April 28 2010

On April 27, 2010, the Internal Revenue Service (the "IRS") issued Notice 2010-38 (the "Notice"), which provides important guidance regarding the tax treatment of employer-provided health coverage to employees' adult children.


Russell L. Hirschhorn
  • Proskauer Rose LLP