Ann Fievet

Ann Fievet

Mintz Levin

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Retirement Plan Amendment Requirements Post-Windsor

The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more

4/14/2014 - DOMA IRS Retirement Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

IRS Issues More Guidance on 457(b) Plan Corrections

In a recent edition of its Employee Plans News publication, the IRS provided further guidance on what formal voluntary corrections it will accept from 457(b) plan sponsors that discover their plans are not in compliance with...more

3/20/2014 - 457(b) Plans IRS

Three Hot Topics Addressed by Recent FAQs: ACA Cost Sharing, Wellness Programs and the MHPAEA

On January 9, 2014, the Departments of Labor, Health and Human Services and Treasury jointly published a set of FAQs relating primarily to three areas...more

1/14/2014 - Affordable Care Act DOL Healthcare Healthcare Reform HHS Mental Health Parity Rule MHPAEA U.S. Treasury

The New, New (EPCRS Voluntary Correction) Thing: 457(b) Plans

The IRS’s Employee Plans Compliance Resolution System (or “EPCRS”) permits corrections, both voluntary and on audit, of a broad range of “qualification failures” — i.e., violations of sometimes arcane and complex tax rules —...more

12/31/2013 - 457(b) Plans Benefit Plan Sponsors Deferred Compensation EPCRS IRS Qualified Benefit Plans Qualified Retirement Plans Tax Qualified Retirement Plans

More IRS Guidance on Cafeteria Plan, FSA, DCAP and HSA Administration Post-Windsor

In Notice 2014-1, the IRS has provided additional guidance for cafeteria plans (including health and dependent care flexible spending accounts) and Health Savings Accounts on compliance with the changes to treatment of...more

12/24/2013 - Cafeteria Plans Dependent Care Employee Benefits Flexible Spending Accounts Health Savings Accounts IRS Same-Sex Marriage US v Windsor

Want to reduce or suspend safe harbor 401(k) employer contributions mid-year? IRS final regulations provide a new way

Last Friday, the IRS provided guidance on ways for employers to reduce or eliminate the employer contribution to a safe harbor 401(k) plan mid-year, guidance which employers looking to enhance their bottom lines will welcome...more

11/21/2013 - 401k Employer Contributions IRS Safe Harbors

Attention Non-Profits, Public Schools and Other 403(b) Plan Sponsors: the Deadline to Correct a Failure to Adopt a Section 403(b)...

In what seems like a lifetime ago, the IRS provided eligible plan sponsors until December 31, 2009 to adopt a written plan under which they would maintain their existing Section 403(b) arrangements. A 403(b) plan is a...more

10/23/2013 - 403(b) Plans Benefit Plan Sponsors IRS Public Schools Retirement Plan

Treasury Department/IRS Clarify Federal Tax Treatment of Same-Sex Marriages: Assessing the Impact on Employee Benefit Plans

In recently issued Revenue Ruling 2013-17, the Treasury Department and the Internal Revenue Service (IRS) ruled that all legal same-sex marriages will be recognized for federal tax purposes. The revenue ruling was accompanied...more

9/10/2013 - DOMA Employee Benefits IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

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