Jeffrey S. Ashendorf

Jeffrey S. Ashendorf


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Latest Posts › IRS


2016 Cost of Living Increases are Rare

On October 21, 2015, in Information Release 2015-118, the IRS announced cost-of-living adjustments to various dollar limitations under the Internal Revenue Code (the "Code") for pension plans and other related items for the...more

10/28/2015 - 401k 403(b) Plans 457(b) Plans Affordable Care Act Cost-of-Living Defined Contribution Plans Employee Benefits FSA Health Insurance Healthcare HHS Insurance Industry Internal Revenue Code (IRC) IRA IRS Medicare Part B Multiemployer Plan Retirement Plan Social Security Act Social Security Administration (SSA) Tax Credits

Extending Form 5500 Deadlines

On July 31, 2015, President Obama signed the "Surface Transportation and Veterans Health Care Choice Improvement Act of 2015" (P.L. 114-41) (the "Act"). The Act primarily served to extend the Highway Trust Fund and various...more

9/10/2015 - DOL Employee Benefits Filing Requirements Form 5500 Highway Trust Fund IRS Obama Administration PBGC Surface Transportation and Veterans Health Care Choice Improvement Act

Employer Errors in Dealing with Additional Medicare Tax

The IRS has modified two of its "frequently asked questions" (FAQs) relating to the additional 0.9 percent "high-earner" Medicare tax that is required to be withheld starting this year. The modifications address how to deal...more

11/24/2014 - Additional Medicare Tax Employer Liability Issues IRS Medicare Taxes

IRS Provides Protection against Upcoming Change in Rollover Rules

Today, in Announcement 2014-32 (the "Announcement"), the Internal Revenue Service clarified the rules that will apply going forward when an owner of an individual retirement arrangement (IRA) seeks to roll over a distribution...more

11/12/2014 - Financial Products Income Taxes IRA IRA Rollovers IRS Popular

IRS Announces 2015 Cost-of-Living Increases to Benefit Plan Limits

On October 23, 2014, the Internal Revenue Service announced cost of living adjustments affecting the limitations applicable to pension and other retirement plans, in IR 2014-99. Some of the limitations remain unchanged...more

10/24/2014 - Benefit Plan Sponsors COLA Employee Benefits Income Taxes IRS Popular

IRS Answers Some Outstanding Questions For Same Sex Spouses

Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more

12/18/2013 - DOMA FSA HSA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

Mid-Year Changes To Safe-Harbor Plans

On November 14, 2013, the Internal Revenue Service issued final regulations modifying some of the conditions for making mid-year changes to employer matching or nonelective contributions under plans that utilize the...more

11/15/2013 - 401k Employee Benefits Employer Contributions Internal Revenue Code (IRC) IRS Safe Harbors

IRS Modifies "Use It Or Lose It" Rule For Health Flexible Spending Arrangements

Summary: On October 31, 2013, the Internal Revenue Service (IRS) issued Notice 2013 -71 (the "Notice"), which made two significant changes affecting the administration of cafeteria plans under section 125 of the Internal...more

11/4/2013 - Carryover Basis Flexible Spending Accounts Healthcare IRS

The Windsor FICA Fix

As promised, the Internal Revenue Service has prescribed special procedures that employers may use in order to retroactively correct FICA withholding and payment following the Supreme Court's decision earlier this year in...more

9/26/2013 - DOMA FICA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

Legal Alert: IRS Answers Residence Question For Same-Sex Spouses

On August 29, 2013, the Internal Revenue Service issued Revenue Ruling 2013-17, under which same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes, if their...more

9/3/2013 - DOMA Income Taxes IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

Legal Alert: IRS Provides Temporary Waiver Of Certain Eligibility Requirements For The Voluntary Classification Settlement Program

In Announcements 2012-45 and 2012-46, the IRS has temporarily eased the eligibility requirements for employers to participate in the employment-tax Voluntary Classification Settlement Program ("VCSP") that was begun last...more

12/21/2012 - DOL Independent Contractors IRS Misclassification VCSP

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