Christopher K. Buch

Christopher K. Buch

Katten Muchin Rosenman LLP

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IRS Provides Special Rules for Refund of Employer-Paid Taxes Related to Imputed Income for Same-Sex Spouse Benefits

On September 23, the Internal Revenue Service released Notice 2013-61, which provides special rules for those making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) taxes and federal employment...more

10/2/2013 - DOMA FICA Taxes IRS Same-Sex Marriage SCOTUS Tax Refunds US v Windsor

IRS Will Recognize All Marriages of Same-Sex Couples if Valid Where Performed

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is recognized by the state in which the couple lives. On August 29, in applying...more

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

IRS and US Department of Labor Continue to Expand, Encourage and Simplify Correction Programs in 2013 Updates to EPCRS and DFVCP

Plan sponsors know that errors and failures in administering a retirement plan happen. All too often, changes in administrators, service providers and other staff uncover errors and compliance problems that should be...more

3/1/2013 - Benefit Plan Sponsors EBSA EPCRS ERISA IRS Retirement Plan

IRS Releases Proposed and Final Regulations regarding Health Insurance Premium Tax Credits

On January 30, the Internal Revenue Service released proposed and final regulations regarding the health insurance premium tax credit and the requirement that an employer maintain minimum essential coverage under the...more

2/8/2013 - Affordable Care Act Health Insurance IRS Tax Credits

Section 409A Transition Relief Deadline Quickly Approaching

As the end of the year approaches, important transition relief from penalties and excise taxes imposed by Section 409A of the Internal Revenue Code (the Code) is about to expire. If an employer has an employment agreement or...more

11/14/2012 - Compliance Deferred Compensation Employment Contract IRS Section 409A Severance Agreements

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