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Results: 1-10 of 11

Worth the Wait: 457(f) Proposed Regulations for Deferred Compensation of Tax-Exempt Organizations
  • Drinker Biddle & Reath LLP
  • USA
  • June 28 2016

The Internal Revenue Service (IRS) has issued longanticipated proposed regulations governing Internal Revenue Code (Code) Section 457(f), which


IRS issues guidance on in-plan Roth rollovers under 401(k) and 403(b) plans
  • Drinker Biddle & Reath LLP
  • USA
  • December 10 2010

The IRS recently issued Notice 2010-84, which provides a series of questions and answers concerning how employers that sponsor 401(k) plans and 403(b) plans (Plans) may implement in-plan Roth rollovers as permitted under the Small Business Jobs Act of 2010 (Act


IRS extends deadline for adopting certain retirement plan amendments
  • Drinker Biddle & Reath LLP
  • USA
  • December 9 2010

In the midst of the season when plan sponsors are finalizing year-end amendments to retirement plans, the Internal Revenue Service (IRS) provides relief in Notice 2010-77 for amendments regarding two sets of requirements for defined benefit plans


IRS extends plan amendment deadline for certain provisions of the Pension Protection Act
  • Drinker Biddle & Reath LLP
  • USA
  • December 21 2009

On December 11, the IRS extended the deadline for adopting amendments to reflect certain provisions of the Pension Protection Act of 2006 (PPA) by a year (until the last day of the first plan year that begins on or after January 1, 2010, or December 31, 2010, for plans with a calendar plan year


New IRS guidance discusses restrictions on deferred compensation payable by certain off shore funds
  • Drinker Biddle & Reath LLP
  • USA
  • January 26 2009

New section 457A of the Internal Revenue Code became effective January 1, 2009, and generally provides that amounts deferred under a nonqualified deferred compensation plan sponsored by certain offshore funds and other “nonqualified entities” is included in the service provider's taxable income when the deferred compensation is no longer subject to a “substantial risk of forfeiture,” whether or not it is payable to the service provider at that time


PPA 2006 creates tax traps for health system parent entities and other supporting organizations
  • Drinker Biddle & Reath LLP
  • USA
  • April 11 2007

The Pension Protection Act of 2006 (the “Act”), enacted in August 2006, addressed a broad array of topics, including provisions aimed at addressing perceived abuses associated with certain Section 501(c)(3) organizations


Christine M. Kong
  • Drinker Biddle & Reath LLP


Robert L. Jensen
  • Drinker Biddle & Reath LLP

Erik D. Vogt
  • Drinker Biddle & Reath LLP