R. Randall Tracht

R. Randall Tracht

Morgan Lewis

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Final and Proposed Regulations on Hybrid Pension Plans

Plan sponsors have been granted limited relief to bring cash balance interest crediting rates into compliance. On September 18, the Internal Revenue Service (IRS) published final and proposed regulations for cash...more

10/6/2014 - Benefit Plan Sponsors Defined Benefit Plans Final Rules IRC IRS Pensions Proposed Regulation

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

IRS Announces Compliance Check Program for Tax-Exempt Employers

Sponsors of 457(b) plans may receive questionnaires aimed at identifying noncompliance issues. On June 3, the Employee Plans Compliance Unit of the Internal Revenue Service (IRS) announced the creation of its Section...more

6/17/2013 - 457(b) Plans Compliance IRS Questionnaires Tax Exemptions

New Opinion and Advisory Program for Pre-Approved 403(b) Plans

The IRS releases new procedures and sample plan language to assist 403(b) plan sponsors in obtaining pre-approval of 403(b) plan documents and to ensure documentary compliance with 403(b) requirements....more

4/18/2013 - 403(b) Plans Advisory Opinions IRS Pre-approval Required Documentation

Expanded Guidance from IRS on 403(b) Plans

IRS amends EPCRS, significantly affecting 403(b) plans, and issues guidance to assist 403(b) plan sponsors in identifying and correcting defects....more

4/2/2013 - 403(b) Plans Compliance EPCRS IRS Retirement Plan

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

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