Lisa Berkowitz Herrnson

Lisa Berkowitz Herrnson

Proskauer Rose LLP

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IRS Provides New Guidance on In-Plan Roth Rollovers

On December 11, 2013, the IRS issued IRS Notice 2013-74 which provides guidance on in-plan Roth rollovers. An in-plan Roth rollover is a rollover within a Section 401(k), Section 403(b) or governmental Section 457(b) plan to...more

12/18/2013 - 401k 403(b) Plans 457(b) Plans IRA Rollovers IRS Retirement Plan Roth Conversions

The ERISA Litigation Newsletter - May 2013

This month our articles focus on the availability of damages in complex ERISA class actions and withdrawal liability actions. Jackie Len first provides Proskauer's perspective on the implications for ERISA litigation arising...more

5/13/2013 - 403(b) Plans Affordable Care Act Class Action Class Certification Comcast v. Behrend Damages Disclosure Requirements ERISA Heimeshoff v. Hartford Life & Accident Insurance Co. IRS Liability Multiemployer Plan Pensions Private Equity Funds SCOTUS Statute of Limitations Sun Capital Partners Transparency Waivers

Recent IRS Guidance Concerning 403(b) Plans

Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan documents. ...more

5/1/2013 - 403(b) Plans Exempt Organizations IRS

403(b) Plans – Correction Of Plan Errors

Final Internal Revenue Code Section 403(b) regulations issued December 31, 2009 require that plan sponsors adopt written 403(b) Plan documents. A 403(b) Plan is a form of defined contribution retirement plan that may only be...more

4/18/2013 - 403(b) Plans Benefit Plan Sponsors EPCRS IRS

IRS Establishes Pre-Approved Plan Program For 403(B) Plans

On March 28, 2013, the IRS issued Revenue Procedure 2013-22 which establishes a program for the IRS to accept applications for opinion and advisory letters for 403(b) prototype plans and 403(b) volume submitter plans,...more

4/18/2013 - 403(b) Plans IRS Pre-approval

403(b) Plans – Correction Due To Loss Of Tax-Exempt Status

What happens if a tax-exempt organization becomes ineligible to sponsor a Section 403(b) Plan because it loses its exempt status under Internal Revenue Code Section 501(c)(3)? As an example, loss of tax-exempt status may...more

4/18/2013 - 403(b) Plans Eligibility EPCRS Exempt Organizations Form 990 Tax Exemptions

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