Lisa Berkowitz Herrnson

Lisa Berkowitz Herrnson

Proskauer Rose LLP

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IRS Issues Temporary Non-Discrimination Testing Relief for Closed Defined Benefit Plans and Request for Comments

On December 13, 2013, the IRS issued Notice 2014-5 which provides temporary relief for satisfying the nondiscrimination requirements under Section 401(a)(4) of the Internal Revenue Code (the “Code”) for plan sponsors that...more

12/23/2013 - Benefit Plan Sponsors Discrimination Employee Benefits IRC IRS

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

IRS Changes Health FSA "Use-or-Lose" Rule; Clarifies Transition Relief for 2013-14

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), which modifies the "use or lose" rule for health flexible spending accounts (health FSAs) to allow a $500 annual carryover of unused...more

11/13/2013 - Affordable Care Act Cafeteria Plans Carryover Basis COBRA Flexible Spending Accounts Healthcare HIPAA IRS U.S. Treasury Use or Lose Rule

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

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