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Kary Crassweller

McDermott Will & Emery


Latest Publications

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DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements

The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan...more

4/1/2013 - Annual Funding Notices Disclosure Requirements DOL ERISA Plan Administrators

What You Need to Know About FATCA’s Impact on Non-U.S. Retirement Plans

The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective immediately. FATCA imposes significant reporting obligations on both non-U.S....more

3/21/2013 - FATCA FFI Foreign Bank Accounts Intergovernmental Agreements IRS Reporting Requirements Retirement Plan Tax Penalties

IRS Updates Employee Plans Compliance Resolution System

The Internal Revenue Service (IRS) recently updated the Employee Plans Compliance Resolution System (EPCRS), the comprehensive system of correction programs for sponsors of qualified retirement plans. The components of EPCRS...more

1/14/2013 - 403(b) Plans Audits Defined Contribution Plans EPCRS IRS Pensions Voluntary Correction Program

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