Allison Warden Sizemore

Allison Warden Sizemore

Reed Smith

Contact  |  View Bio  |  RSS

Latest Publications

Share:

New Hybrid Pension Plan Guidance

The IRS recently issued new final and proposed regulations that provide welcome guidance to sponsors of hybrid pension plans. Hybrid pension plans, such as cash balance plans and pension equity plans, are defined benefit...more

10/21/2014 - Employee Benefits Final Rules Hybrid Plan IRS Pensions

Litigation Alert: Trust/Owner Not 'Trade or Business' for Withdrawal Liability Purposes

Pacific Coast Shipyards Pension Fund v. Nautical Engineering, Inc. - On January 13, 2014, the U.S. District Court for the Northern District of California (the "District Court") granted a motion to dismiss, holding that...more

1/23/2014 - ERISA Multi-Employer Pensions Pensions Trustees Trusts Withdrawal Liability

IRS Permits Mid-Year Changes to 401(k) Safe Harbor Contributions

On November 14, 2013, the Internal Revenue Service issued final regulations that permit mid-year reductions or suspensions of safe harbor nonelective contributions, and that modify the rules permitting mid-year reductions or...more

11/19/2013 - 401k IRS Retirement Plan Safe Harbors

Department of Labor Issues Guidance Affecting Same-Sex Marriages

On September 18, 2013, the United States Department of Labor ("DOL") issued EBSA Technical Release 2013-04 ("Release"), which provides that same-sex couples who enter into marriages in jurisdictions that recognize such...more

10/1/2013 - DOL DOMA EBSA ERISA IRS Same-Sex Marriage State of Celebration US v Windsor

Final ACA Wellness Program Regulations Released

On May 29, 2013, the Internal Revenue Service and the Departments of Labor and Health & Human Services released final regulations regarding wellness programs integrated with employer-sponsored health plans. The new wellness...more

6/11/2013 - Affordable Care Act Employer Group Health Plans Final Rules Healthcare Wellness Programs

DOL Releases Exchange Notice Guidance and Model Notices

On May 8, the Department of Labor ("DOL") issued guidance regarding the requirement that employers provide notice to employees describing the coverage options available under Health Insurance Marketplaces (formerly known as...more

5/17/2013 - Affordable Care Act DOL FLSA Health Insurance Exchanges Healthcare Marketplace Notice

IRS Releases Updated Employee Plan Correction Procedures

On December 31, 2012, the Internal Revenue Service (the “IRS”) released Revenue Procedure 2013-12, which contains long-awaited updates to the Employee Plans Compliance Resolution System (“EPCRS”), previously set forth in...more

1/9/2013 - Audits EPCRS IRS Retirement Retirement Plan

IRS and DOL Provide Relief for Plan Participants Affected by Hurricane Sandy

On November 16, 2012, the Internal Revenue Service (the “IRS”) released Announcement 2012-44, which relaxes certain procedural requirements for plan loans and hardship withdrawals to participants affected by Hurricane Sandy....more

11/29/2012 - DOL Hurricane Sandy IRS

8 Results
|
View per page
Page: of 1