Ashley McCarthy

Ashley McCarthy

McDermott Will & Emery

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IRS Releases Highly Anticipated Cash Balance Plan Regulations

The U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) recently released long-awaited final regulations (the Final Regulations) with respect to market rates of return and related Pension Protection...more

10/17/2014 - Equity Plans Final Rules Hybrid Plan IRS Pension Protection Act of 2006 Rate of Return U.S. Treasury

Closely Held Corporations Can Be Exempt from ACA Contraception Provisions Based on Religious Objections

The Patient Protection and Affordable Care Act (ACA) requires certain employers to cover women’s preventive health care under their nongrandfathered group health plans at no cost to employees. The U.S. Department of Health...more

7/3/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives FDA Healthcare HHS Hobby Lobby relig Religious Freedom Restoration Act SCOTUS

District Court Strikes Down Rental Allowance Tax Exemption for Ministers

A federal court recently declared unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a “minister of the gospel” as part of his or her compensation, on the...more

1/6/2014 - Clergy Members Exemptions Income Taxes Religious Institutions

IRS Announces Employee Benefit Plan Limits for 2014

The Internal Revenue Service (IRS) recently announced cost-of-living adjustments to the applicable dollar limits on various employer-sponsored retirement and welfare plans for 2014. Although many dollar limits currently in...more

11/1/2013 - 401k COLA Cost-of-Living Employee Benefits HSA IRS Retirement Plan

Same-Sex Marriage Cases—Planning Opportunities and Pitfalls

The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California. ...more

7/24/2013 - DOMA Eligibility Employee Benefits Estate Planning Marriage Proposition 8 Retirement Same-Sex Marriage SCOTUS

PBGC Releases Revised Proposed Regulations Addressing Reportable Event Requirements under ERISA

Section 4043 of the Employee Retirement Income Security Act of 1974 (ERISA) requires pension plan sponsors to report a variety of corporate and plan events to the Pension Benefit Guaranty Corporation (PBGC). In November...more

6/14/2013 - Benefit Plan Sponsors ERISA PBGC Pensions Reporting Requirements Waivers

DOL Releases Informal Guidance Addressing Fiduciary Responsibilities With Respect to Target Date Funds

Recent U.S. Department of Labor (DOL) guidance underscores the need for plan fiduciaries to rigorously examine and monitor target date fund (TDFs), and potentially explore the use of custom or non-proprietary TDFs....more

3/18/2013 - DOL Due Diligence Fiduciary Duty SEC TDFs

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