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California Reduces Additional Tax on Section 409A Noncompliance

On October 4, 2013, Governor Jerry Brown signed into law Assembly Bill (“AB”) 1173, which reduces from 20 percent to 5 percent the additional California tax on nonqualified deferred compensation that fails to comply with...more

10/24/2013 - Compliance Deferred Compensation Income Taxes Section 409A

Treasury and IRS Adopt “State of Celebration” Rule for Same-Sex Marriages—Implications for Employee Benefit Plans

The U.S. Department of Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued guidance treating a same-sex couple as “married” for all Federal tax purposes as long as the couple was legally married in a state...more

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

Wellness Programs: Keeping Up With the Times

On November 20, 2012, the IRS, DOL and HHS jointly issued proposed regulations under the Affordable Care Act building on existing HIPAA regulations of wellness programs. The new proposed regulations provide clearer guidance...more

12/28/2012 - ADA ADEA Affordable Care Act DOL GINA Healthcare HHS HIPAA IRS Safe Harbors Wellness Programs

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