Andrea Gehman

Andrea Gehman

Sutherland Asbill & Brennan LLP

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Legal Alert: IRS Offers Rules of the Road for Cadillac Plan Tax

On February 23, the Internal Revenue Service (IRS) issued Notice 2015-16 (Notice), which describes several possible approaches for implementing the excise tax on high-cost employer-sponsored health care plans (also known as...more

3/3/2015 - Cadillac Tax Employer Group Health Plans Health Insurance IRC IRS

IRS Finalizes Guidance on Rev. Rul. 81-100 Group Trusts, and Insurance Company Separate Accounts

In Rev. Rul. 2014-24, scheduled for publication on September 8, 2014, the Internal Revenue Service (the Service) substantially completed its pending guidance on Rev. Rul. 81-100 group trusts by permanently authorizing the...more

8/27/2014 - ERISA Final Guidance IRC IRS Puerto Rico Retirement Plan

IRS Releases Additional Rulings on Lump-Sum Windows

The practice of offering lump-sum distributions has become increasingly popular among defined benefit plan sponsors looking to decrease volatility or other defined benefit plan risks. In some situations, plan sponsors offer...more

6/13/2014 - Benefit Plan Sponsors Defined Benefit Plans ERISA IRC IRS Lump Sum Offers Private Letter Rulings Title I Vesting

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