LEGISLATIVE ALERTS


April 25, 2014

Now is the Time to Consider Amending Qualified Plans for Same-Sex Marriages

 

The Internal Revenue Service (IRS or Service) recently issued guidance on how qualified retirement plans must treat the marriages of same-sex couples. The notice provides an effective date and retroactive effect for implementing the Windsor decision as

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April 4, 2014

Internal Revenue Code Section 831(b) and Small Captive Insurance Companies – A “Must Do” Idea or the Next Big IRS Target?

 

Captive insurance companies have been utilized by large corporations for years as a means to manage corporate risk, often providing coverage otherwise unavailable or unreasonably priced.  Indeed, according to The CPA Journal (June 2008), upwards

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January 23, 2014

IRS Provides Additional Guidance on In-Plan Roth Rollovers

 

Under  the Small Business Jobs Act of 2010 (SBJA), plan participants have had the ability since 2010 to roll over certain amounts in a 401(k), 403(b) or governmental 457(b) plan to a designated Roth account

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January 15, 2014

IRS Final Regulations on Suspending Safe Harbor Contributions During the Plan Year

 

Background Under the proposed regulations, safe harbor matching contributions and safe harbor nonelective contributions are subject to different requirements. Safe harbor matching contributions may be reduced or suspended during the plan year regardless of the

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January 13, 2014

PFIC Regulations Impact 2013 Filers

 

On December 30, 2013, the IRS released temporary regulations related to annual filing requirements for Passive Foreign Investment Company (“PFIC”) shareholders and provided guidance on determining the ownership of a PFIC. The regulations also provided an

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