Potential Employer Liability for Late Manifesting Occupational Diseases
Polsinelli Podcasts - Best Kept Secrets of the Americans WIth Disabilities Act
Polsinelli Podcasts - Workplace Bullying: What Employers Need to Know
Why Does BigLaw Have So Few Black Partners?
Friedman: Abramson Dismissal a 'Teachable Moment' for Companies
New Program Helps Women Lawyers Return to BigLaw
Decision Time: Patton Boggs Partners Mull Merger With Squire Sanders
OFCCPs New Veteran/Disability Regulations Are Now in Effect. Are You Ready?
Bitter C-Suite: Privacy, Security and Data Protection Issues Facing Corporations, Directors and Officers
Benesch B-Cast 07: Immigration Deadlines and Demands Employers Need to Know
Pennsylvania Tavern Games Licenses
Polsinelli Podcast - To Pay or Not to Pay? The Rules for Summer Interns in 2014
Upcoming Affirmative Action Plan Requirements for Federal Contractors and Subcontractors
Should an employer have a written social media policy?
Protecting Trade Secrets When Employees Depart
Tax Traps of Employment Documents
Which Canadian jurisdictions are examining Target Benefit Plans? An update from Ian McSweeney
Status of Target Benefit Plans in Quebec
Bullying in the Workplace: L&E Case Study
North Carolina Unemployment Insurance Reform Webinar
On March 31, 2014 the U.S. District Court in New Jersey held that a defined benefit pension plan established by St. Peter’s Healthcare System was not a church plan exempt under ERISA despite the fact that St. Peter’s is...more
California Governor Jerry Brown signed into law AB1173 on Oct. 4, 2013, reducing the California 409A tax penalty from 20% to 5% for taxable years beginning January 1, 2013. The bill, a victory for California businesses and...more
The Internal Revenue Service recently announced it was conducting “compliance checks” of Section 457(b) plans. This newsletter discusses what those compliance checks involve as well as the steps Section 457(b) plan sponsors...more
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
This month our articles focus on the availability of damages in complex ERISA class actions and withdrawal liability actions. Jackie Len first provides Proskauer's perspective on the implications for ERISA litigation arising...more
403(b) retirement plans are similar to 401(k) plans, but the employers who may establish 403(b) plans are limited to public schools, certain tax exempt employers (including religious and charitable...more
Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan documents. ...more
Just a few weeks before many tax-exempt organizations file their annual Form 990, the IRS yesterday released its final report on the Colleges and Universities Compliance Project, which it had initiated in 2008 by sending...more
Final Internal Revenue Code Section 403(b) regulations issued December 31, 2009 require that plan sponsors adopt written 403(b) Plan documents. A 403(b) Plan is a form of defined contribution retirement plan that may only be...more
What happens if a tax-exempt organization becomes ineligible to sponsor a Section 403(b) Plan because it loses its exempt status under Internal Revenue Code Section 501(c)(3)? As an example, loss of tax-exempt status may...more
Recognizing that the requirement to have a detailed written plan document for a 403(b) retirement plan was a new and arduous task for many non-profit entities who sponsored such plans, the IRS has now published favorable...more
Many practitioners have been anxious to leaf through regulations to confidently determine whether an organization is a “functionally integrated” or “non-functionally integrated” Type III supporting organization, and the...more
Recently issued U.S. Department of Labor guidance indicates limitations on the use of an exemption from the Employee Retirement Income Security Act of 1974, as amended (ERISA), for certain 403(b) Plans.
Nonprofit organizations that sponsor retirement plans such as 401(k) and 403(b) plans are subject to two separate, but related, newly finalized U.S. Department of Labor regulations regarding disclosure of retirement plan fees...more
In this presentation;
- The ACORN Case
- The GAO’s Review of the Case
- GAO’s Findings – Area #1 Volume of Federal Funding
- GAO’s Findings – Area #2 Agency Monitoring
- GAO’s Findings – Area #3...more
Along with making significant changes to the rules for supporting organizations (“SOs”) and donor advised funds (“DAFs”) in the Pension Protection Act of 2006 (the “PPA”), Congress directed that Treasury conduct a study on...more
Originally published in the Tax Management Compensation Planning Journal, 39 CPJ 227, 11/04/2011.
In July 2007, the Internal Revenue Service (IRS) issued final regulations (the ‘‘Final Regulations’’) under §403(b) of the...more
Proskauer's 16th Annual Trick or Treat Seminar was held on Monday, October 31, 2011.
The Seminar discussed:
- Corporate Governance for Not-for-Profit/Exempt Organizations
- Maintaining Tax-Exempt Status During...more
IN THIS ISSUE:
Breaking News: Historic Change to Domain Name System — What You Should Know
CFPB Targets Debt Relief Services Market for Supervision
Chambers, Legal 500 Name Venable Top Advertising Law...more
Law is a system of rules and guidelines, usually enforced through a set of institutions. If society didn’t have laws, there would be absolute chaos. Law creates order and acts as a social mediator between people. The Wild...more
The Internal Revenue Service recently issued Revenue Ruling 2011 7 (Ruling), which provides additional guidance on the process for terminating a 40 (b) plan.
In short, a “403(b) plan” (also known as a “tax-sheltered...more
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