Michael Hepburn

Michael Hepburn

Sutherland Asbill & Brennan LLP

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Legal Alert: IRS Reaches a Split Decision on Rollover Allocation Rules

On September 18, the Internal Revenue Service (IRS) issued Notice 2014-54, which clarifies that, subject to some limitations, a single distribution of pre-tax and after-tax amounts from a qualified retirement plan, a 403(b)...more

9/29/2014 - 403(b) Plans 457(b) Plans Distribution Rules IRS Qualified Retirement Plans

IRS Offers Two New Due Diligence Safe Harbor Procedures for Accepting Rollovers into Qualified Plans

On April 3, 2014, the Internal Revenue Service released Revenue Ruling 2014-9 (the Ruling), which provides guidance helpful to the administration of rollovers by tax-qualified retirement plans by...more

4/9/2014 - Due Diligence IRA Rollovers IRS Qualified Retirement Plans Retirement Plan Safe Harbors

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