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Article

Ballard Spahr LLP | USA | 23 Feb 2011

New IRS guidance on Section 403(b) plan terminations

The Internal Revenue Service has clarified, in Revenue Ruling 2011-7, how a section 403(b) retirement plan can be terminated, and whether distributions made to participants and beneficiaries in connection with such a termination are includable in gross income.

Article

Ballard Spahr LLP | USA | 28 Jun 2010

President Obama signs pension funding relief into law

On Friday, President Obama signed into law the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (H.R. 3962), ending an extensive two-year lobbying effort during which employers and trade groups urged Congress to adopt funding relief for defined benefit pension plans.

Article

Ballard Spahr LLP | USA | 26 Mar 2010

Health care reform law establishes new tax requirements for tax-exempt hospital organizations

The Patient Protection and Affordable Care Act, signed into law by President Obama on March 23, 2010, establishes new requirements for hospital organizations that are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code of 1986.

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