David Diaz

David Diaz

McDermott Will & Emery

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Latest Publications


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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