Meridith Bogart Krell

Meridith Bogart Krell

Patterson Belknap Webb & Tyler LLP

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New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could...more

5/8/2014 - Benefit Plan Sponsors Income Taxes IRS Marital Status Qualified Retirement Plans Same-Sex Marriage State of Celebration US v Windsor

Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012—i.e., the “fiscal cliff legislation”—Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis...more

1/18/2013 - Adoption American Taxpayer Relief Act Defined Contribution Plans Employee Benefits Fiscal Cliff Income Taxes IRA Payroll Taxes Roth Conversions

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