Lisa H. Barton

Lisa H. Barton

Morgan Lewis

Contact  |  View Bio  |  RSS

Latest Posts › IRS

Share:

IRS Releases Guidance for Effective Date of Same-Sex Spousal Retirement Rights

Plan sponsors now know how and by when retirement plans must comply with the U.S. Supreme Court’s decision in Windsor. The IRS has released its long-awaited guidance on the effective date by which qualified retirement...more

4/10/2014 - DOMA IRS Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

Final ACA Shared Responsibility Regulations Released

Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies. The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more

2/26/2014 - Affordable Care Act Corporate Counsel Employee Definition Full-Time Employees IRS New Hires Part-Time Employees Pay or Play Safe Harbors Shared Responsibility Rule Transition Relief U.S. Treasury

Tax-Qualified Retirement Plans: Amendments and Other Year-End Action Items - 11/21/2013

Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year. The end of the year marks the deadline by which sponsors of qualified...more

11/22/2013 - 401k Divorce Hurricane Sandy IRS Notice Requirements Retirement Plan Safe Harbors Same-Sex Marriage Tax Qualified Retirement Plans Year-End Planning Year-End Tax Planning

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

9/18/2013 - DOMA Employee Benefits IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Same-Sex Marriages Recognized for Federal Tax Purposes

New ruling will apply even if the same-sex couple resides in a jurisdiction that does not otherwise recognize same-sex marriages. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

9/4/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

IRS Updates and Expands Qualification Correction Program

New provisions for correcting operational and plan document errors take effect on April 1. On December 31, 2012, the Internal Revenue Service (IRS) updated its Employee Plans Compliance Resolution System (EPCRS) through...more

1/31/2013 - Benefit Plan Sponsors EPCRS ERISA IRS Retirement Plan Voluntary Correction Program

6 Results
|
View per page
Page: of 1