
Tag Archives: IRS
IRS issues proposed Code Section 409A regulations clarifying many nonqualified deferred compensation plan issues
IRS previews qualified plan determination letter changes in new guidance
IRS issues 409A guidance—need to correct before the year of vesting
Employee Benefit Plan Limits – Reference Chart for 2015 and Prior Cost-of-Living Adjustments
New wrinkle for the Delinquent Filer Voluntary Compliance Program—trap for the unwary
Substantial risk of forfeiture guidance clarifies when Section 16 short-swing profit liability can defer taxation of equity compensation awards
IRS Finalizes Rules for Reduction or Suspension of Safe Harbor Contributions
IRS Limits Ability to Deduct Annual Bonus Payments in the Year of Accrual, Rather Than the Year Paid
403(b) Plan Sponsors Can Mitigate Risk By Taking Proactive Steps Under New EPCRS Guidance
Plan Sponsors Have Greater Opportunities to Correct Errors Under New EPCRS
Code Section 162(m) Guidance Issued Regarding Deductibility of Dividends and Dividend Equivalents in Equity Awards
$2,500 FSA Limits: Employers with Non-Calendar Year Plans Can Breathe a Sigh of Relief
Implementing $2,500 FSA Limits for Non-Calendar Year Plans – Start Now
Lifetime Income Choices: It’s All About Pension Risk Management and Allocation of Risk
Health care compliance Form 8928 excise tax self-reporting requirements: Have you done your due diligence for 2011 and determined the due date for your return, if required?
New Procedures for Filing Determination Letter Applications—Less Work Now, but More Problems Later?
Annual Bonuses for 2011 Paid in 2012: Tax Planning Opportunities for Employers
Health Care Shared Responsibility’s Missing Link – Reconciliation With The Employer
IRS Announces Cost of Living Adjustments for Retirement Plans
IRS Rings Up Cell Phone Tax Guidance
