Kevin J. Hogan

Kevin J. Hogan

Snell & Wilmer

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The IRS Takes Aim at De-Risking of Defined Benefit Plans

Many defined benefit plan sponsors are looking for ways to reduce the on-going liability and the volatility of the annually required contributions to their defined benefit plans, which is sometimes referred to as...more

8/17/2015 - Annuities Benefit Plan Sponsors De-Risking Defined Benefit Plans Internal Revenue Code IRS Lump Sum Payments Private Letter Rulings Treasury

Obergefell v. Hodges – Same-Sex Marriage Now Legal in all 50 States

Same-sex Marriage Now Legal in All 50 States - In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

7/22/2015 - Employee Benefits Employer Group Health Plans Equal Protection ERISA Fourteenth Amendment Health and Welfare Plans IRS Obergefell v. Hodges Payroll Taxes Preemption Same-Sex Marriage SCOTUS US v Windsor

Agencies Issue Guidance on Same-Sex Marriage Impacting Employee Benefits

On June 26, 2013, the United States Supreme Court, in United States v. Windsor, held that Section 3 of the Defense of Marriage Act (“DOMA”) is unconstitutional as a deprivation of the equal liberty of persons that is...more

9/9/2013 - DOL DOMA Employee Benefits Employer Group Health Plans FMLA Healthcare IRS Qualified Retirement Plans Same-Sex Marriage SCOTUS US v Windsor

Fiscal Cliff Legislation Expands In-Plan Roth Conversions for Qualified Plans

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”), more commonly known as the fiscal cliff legislation. Among other things, the Act amended the tax code to remove some of...more

1/23/2013 - 401k American Taxpayer Relief Act Fiscal Cliff IRS Retirement Plan Roth Conversions

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