David Diaz

David Diaz

McDermott Will & Emery

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Latest Publications


Final IRS Regulations Simplify Pension Plan Requirements for Partial Annuity Distributions

The Department of Treasury and Internal Revenue Service issued final regulations addressing the minimum present value requirements for pension benefits payable partly as an annuity and partly in an accelerated form, usually a...more

10/11/2016 - Annuities Bifurcation Internal Revenue Code (IRC) IRS Lump Sum Payments Pension Plan Amendments Retirement Plan U.S. Treasury

Affordable Care Act Compliance: IRS Releases Draft 2016 Employer Reporting Forms and Instructions

The Internal Revenue Service recently issued revised draft Forms 1094-C and 1095-C and related instructions for use for the 2016 reporting year. ...more

8/20/2016 - Affordable Care Act Applicable Large Employers (ALE) Employer Group Health Plans Form 1094 Form 1095 IRS Reporting Requirements Self-Insured Health Plans

DOL Significantly Increases Some Penalties for ERISA Violations

Under the Federal Civil Monetary Penalties Inflation Adjustment Act Improvements Act of 2015 (2015 Inflation Adjustment Act), the US Department of Labor (DOL) increased the penalties for specified violations of the Employee...more

7/21/2016 - Benefit Plan Sponsors Civil Monetary Penalty Disclosure Requirements DOL ERISA Federal Civil Penalties Inflation Adjustment Act Improvements Act of 2015 Interim Rule Reporting Requirements

IRS Announces Major Changes to its Determination Letter Program for Individually Designed Retirement Plans

On July 21, 2015, the Internal Revenue Service (IRS) issued Announcement 2015-19 (the Announcement), which ends the five year remedial amendment cycles for individually designed plans effective January 1, 2017. For remedial...more

8/4/2015 - Benefit Plan Sponsors Comment Period Defined Benefit Plans Defined Contribution Plans Determination Letter Internal Revenue Code (IRC) IRS New Guidance Retirement Plan Section 401 U.S. Treasury

White House Budget Proposal Includes Many Retirement-Related Provisions

On February 2, 2015, the White House released its Fiscal Year 2016 Budget, which includes a number of tax code changes targeting retirement savings. If enacted as presented, the proposals would have a significant effect on...more

2/20/2015 - 401k Federal Budget IRA Qualified Retirement Plans Retirement Plan Small Business Startups Tax Credits

Final Regulations Allow Retirement Plan Payments for Accident, Health and Disability Insurance

On May 9, 2014, the Internal Revenue Service finalized regulations that govern the tax treatment of payments made by retirement plans to pay accident or health insurance premiums. Under the final regulations, accident or...more

6/5/2014 - Benefit Plan Sponsors Defined Contribution Plans Disability Insurance Final Rules Health Insurance IRS Premiums Retirement Plan

Company Owners Personally Liable for $3.1 Million Withdrawal Liability Assessment — Owners’ Lease of Commercial Property to...

The U.S. Court of Appeals for the Seventh Circuit ruled that owners can be personally liable for multiemployer withdrawal liability where the owner leases property to its own closely held corporation. The decision highlights...more

4/17/2013 - Closely Held Businesses Commercial Property Owners Corporate Veil Leases Multiemployer Plan Personal Liability Withdrawal

IRS Provides Additional Favorable Guidance on Recently Modified Voluntary Classification Settlement Program

On February 27, 2013, the Internal Revenue Service (IRS) issued News Release IR-2013-23 to provide additional favorable guidance regarding modifications to the Voluntary Classification Settlement Program (VCSP) issued in...more

3/20/2013 - Independent Contractors IRS Misclassification Payroll Taxes VCSP

IRS Guidance Favorably Modifies Voluntary Worker Classification Settlement Program

One year ago the Internal Revenue Service (IRS) published Announcement 2011-64, which provided a Voluntary Classification Settlement Program (VCSP) for employers to treat their workers as common law employees rather than...more

1/5/2013 - Classification Independent Contractors IRS VCSP

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