News & Analysis as of

Disability Internal Revenue Code (IRC)

Williams Mullen

409A INSIGHTS: INVOLUNTARY TERMINATION - Second Circuit Highlights Key Definitional Aspects in Soto v. Disney Severance Pay Plan

Williams Mullen on

A recent decision of the Second Circuit Court of Appeals protects discretionary decisions by plan administrators and illustrates the application of the definition of an “involuntary separation from service” under section 409A...more

McNees Wallace & Nurick LLC

PA ABLE Accounts and How They Differ From Supplemental Needs Trusts

Pennsylvania now has an ABLE account program created by the Pennsylvania Achieving a Better Life Experience (“ABLE”) Act. The ABLE program allows for a different type of planning to provide for the supplemental needs of...more

McDermott Will & Emery

Wellness Incentive Programs: Navigating Legal Landmines and Designing Effective Employee Communication Strategies

McDermott Will & Emery on

This year’s Employer Healthcare & Benefits Congress featured a presentation by Susan Nash that addressed the many shapes and sizes of wellness programs today. Programs are typically designed to promote health and to educate...more

Baker Donelson

Spotlight On Alabama: A Busy Tax Year in Review

Baker Donelson on

It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more

Mintz - Public Finance Viewpoints

Who is “Disabled” under ABLE?

The recently-enacted federal ABLE statute provides a long-awaited vehicle for tax-exempt investing to meet future disability-related expenses of disabled individuals. Although new Section 529A of the Internal Revenue Code is...more

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