Brian J. Dougherty

Brian J. Dougherty

Morgan Lewis

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IRS Releases Guidance for Effective Date of Same-Sex Spousal Retirement Rights

Plan sponsors now know how and by when retirement plans must comply with the U.S. Supreme Court’s decision in Windsor. The IRS has released its long-awaited guidance on the effective date by which qualified retirement...more

4/10/2014 - DOMA IRS Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

IRS Issues Notice on Expanded In-Plan Roth Conversion Option

Guidance confirms that plan sponsors have flexibility in designing and implementing a feature that allows participants to convert vested pre-tax balances to after-tax Roth balances....more

12/19/2013 - 401k American Taxpayer Relief Act Income Taxes IRA IRA Rollovers IRS Roth Conversions

Tax-Qualified Retirement Plans: Amendments and Other Year-End Action Items - 11/21/2013

Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year. The end of the year marks the deadline by which sponsors of qualified...more

11/22/2013 - 401k Divorce Hurricane Sandy IRS Notice Requirements Retirement Plan Safe Harbors Same-Sex Marriage Tax Qualified Retirement Plans Year-End Planning Year-End Tax Planning

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

9/18/2013 - DOMA Employee Benefits IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Same-Sex Marriages Recognized for Federal Tax Purposes

New ruling will apply even if the same-sex couple resides in a jurisdiction that does not otherwise recognize same-sex marriages. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

9/4/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Private Equity Fund May Be “Trade or Business” Under ERISA

First Circuit holds that an investment fund may be responsible for controlled group pension liabilities of portfolio companies. On July 24, the U.S. Court of Appeals for the First Circuit issued a significant decision...more

8/28/2013 - ERISA Investment Funds PBGC Pensions Private Equity Sun Capital Partners Withdrawal Liability

PBGC Proposes New Regulations Under Reportable Events Rule

New rules signal relief for financially sound plans and plan sponsors and are consistent with PBGC's section 4062(e) enforcement policy for "plant shutdown" liability....more

4/12/2013 - Benefit Plan Sponsors Enforcement Actions ERISA PBGC Proposed Regulation Reporting Requirements Safe Harbors

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

American Taxpayer Relief Act extends the existing, limited in-plan Roth conversion option to all amounts under plans that allow elective deferrals, including those amounts not yet eligible for distribution. The American...more

1/31/2013 - 401k American Taxpayer Relief Act Benefit Plan Sponsors Fiscal Cliff Roth Conversions

IRS Updates and Expands Qualification Correction Program

New provisions for correcting operational and plan document errors take effect on April 1. On December 31, 2012, the Internal Revenue Service (IRS) updated its Employee Plans Compliance Resolution System (EPCRS) through...more

1/31/2013 - Benefit Plan Sponsors EPCRS ERISA IRS Retirement Plan Voluntary Correction Program

PBGC Changes Enforcement Policy Under ERISA Section 4062(e)

No action will be taken against creditworthy companies or small pension plans; no financial guarantees will be required for approximately 92% of applicable employer-plan sponsors. On November 2, the Pension Benefit...more

11/13/2012 - PBGC

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