Daniel B. Lange

Daniel B. Lange

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

Court Finds Private Equity Portfolio Company May Have Liability for Withdrawal by Another Portfolio Company

The US Court of Appeals for the First Circuit recently delivered a potentially far-reaching decision for the private equity industry. In a case which involved a typical private equity structure, Sun Capital Partners III, LP,...more

8/21/2013 - Investment Portfolios Liability Multiemployer Plan Pensions Private Equity Retirement Withdrawal

Defense of Marriage Act Ruling Has Multiple Effects on Benefit Plans

On June 26, the US Supreme Court ruled in United States v. Windsor that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional. The Supreme Court ruled that DOMA’s federal exclusion of state-recognized...more

7/4/2013 - DOMA Employee Benefits Equal Protection Income Taxes Same-Sex Marriage SCOTUS US v Windsor

Amendment of Public Company ESOPs may be Required

Many public companies allow their employees to invest a portion of their retirement plan balances in company stock. By making a company stock fund an available investment in a 401(k) plan, employees may share the potential...more

5/29/2013 - 401k ESOP IRS Retirement Plan Stocks

New Fees Coming for Health Plan Sponsors

To help offset the costs associated with the implementation of the health care reform legislation, also known as the Patient Protection and Accordable Care Act of 2010 (PPACA), the law imposes certain fees on health insurers...more

3/7/2013 - Affordable Care Act Fees Form 720 Healthcare PCORI Transitional Reinsurance Program

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

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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