Model Notices of Health Insurance Options – Employers Must Distribute by...
The U.S. Department of Labor has issued model notices for informing existing employees and new hires of health coverage options which will be available through the new marketplace of state and...
View ArticleNew Tax Increases Make Deferral of Compensation a (More) Valuable Benefit for...
This article describes how the new additional Medicare tax, tax on net investment income, higher marginal tax rates, and phase-out and reductions of personal exemptions and itemized deductions make the...
View ArticleHealth Care Reform Update: July 31 Fee Deadline for Most Self-Insured Plans
The IRS has released a revised version of Form 720 “Quarterly Federal Excise Tax Return” for sponsors of self-insured health plans to pay annual fees imposed under the Affordable Care Act. The fee for...
View ArticlePerspectives - Fall 2012 Volume 3, Edition 2: An Executive Compensation,...
In this Issue: - Don’t “Moench”ion It: Supreme Court Rejects Presumption of Prudence for ESOP Fiduciaries - Avoiding Claims of Excessive Fund Fees - Risk of ERISA Class Actions Can Be Reduced by Use of...
View ArticleA New Landscape - Compliance clarifications and planning opportunities for...
On June 22, 2016, the Internal Revenue Service (IRS) published its long-awaited proposed regulations (the Proposed Regulations) under Section 457(f) of the Internal Revenue Code (the Code). Section...
View ArticleInternal Revenue Service Provides Helpful Relief to Hurricane Victims
Announcement 2017-11 (Announcement) provides that a tax-qualified employer retirement plan may treat a distribution to a current or former employee covered by the Announcement as on account of hardship...
View ArticleModel Notices of Health Insurance Options – Employers Must Distribute by...
The U.S. Department of Labor has issued model notices for informing existing employees and new hires of health coverage options which will be available through the new marketplace of state and...
View ArticleNew Tax Increases Make Deferral of Compensation a (More) Valuable Benefit for...
This article describes how the new additional Medicare tax, tax on net investment income, higher marginal tax rates, and phase-out and reductions of personal exemptions and itemized deductions make the...
View ArticleHealth Care Reform Update: July 31 Fee Deadline for Most Self-Insured Plans
The IRS has released a revised version of Form 720 “Quarterly Federal Excise Tax Return” for sponsors of self-insured health plans to pay annual fees imposed under the Affordable Care Act. The fee for...
View ArticlePerspectives - Fall 2012 Volume 3, Edition 2: An Executive Compensation,...
In this Issue: - Don’t “Moench”ion It: Supreme Court Rejects Presumption of Prudence for ESOP Fiduciaries - Avoiding Claims of Excessive Fund Fees - Risk of ERISA Class Actions Can Be Reduced by Use of...
View ArticleA New Landscape - Compliance clarifications and planning opportunities for...
On June 22, 2016, the Internal Revenue Service (IRS) published its long-awaited proposed regulations (the Proposed Regulations) under Section 457(f) of the Internal Revenue Code (the Code). Section...
View ArticleInternal Revenue Service Provides Helpful Relief to Hurricane Victims
Announcement 2017-11 (Announcement) provides that a tax-qualified employer retirement plan may treat a distribution to a current or former employee covered by the Announcement as on account of hardship...
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