Internal Revenue Service › Employee Benefits

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.

News & Analysis as of May 24, 2013

Hot Topics for Waste-to-Energy Investors and Developers

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

by King & Spalding on 2/5/2013

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more

Monthly Benefits Update - January 2013

by Daniel R. Salemi | Franczek Radelet P.C. on 2/4/2013

In This Issue: - Health & Welfare Plans ..Health Care Reform: IRS Issues Proposed “Pay or Play” Regulations ..Health Care Reform: IRS Issues FAQs on Various ACA Issues ..HHS Issues Final HIPAA Regulations...more

EBSA Updates Delinquent Filer Voluntary Compliance Program

by Eric Penkert, Jason A. Rothman | Ogletree, Deakins, Nash, Smoak & Stewart,... on 2/1/2013

On January 28, 2013, the Employee Benefits Security Administration (EBSA), an agency of the U.S. Department of Labor (DOL), announced updates to its Delinquent Filer Voluntary Compliance (DFVC) Program. ...more

IRS Announces Cost of Living Adjustment (COLA) Limits for 2013 Applicable to Retirement Plans

by Pullman & Comley, LLC on 1/25/2013

The Internal Revenue Service has announced cost of living adjustments (COLA) applicable to dollar limitations for retirement plans for 2013. Employers should make sure that the individuals in charge of their payroll...more

IRS Guidance to Implement Retroactive Increase in 2012 Mass Transit Benefit Limits—January 31 Deadline

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 1/18/2013

On January 16 the Internal Revenue Service (IRS) issued guidance on the application of the retroactive increase in excludible transit benefits, as enacted under the American Taxpayer Relief Act of 2012 (ATRA). IRS Notice...more

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 1/9/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity

by Josh Bobrin, Brian M. Pinheiro | Ballard Spahr LLP on 1/8/2013

The newly enacted American Taxpayer Relief Act (H.R. 8) includes a significant new opportunity to perform “in-plan” conversions of pretax dollars to Roth (after-tax) dollars of funds held in defined contribution retirement...more

2012-2013 Regulatory Agendas for Employee Benefits Published by DOL and Treasury

by Margaret C. Barker, Adam Cohen, Carol McClarnon, Jamey Medlin, Michael Miles, Joanna Myers, Vanessa Scott, W. Mark Smith, William Walderman, Carol Weiser | Sutherland Asbill & Brennan LLP on 1/3/2013

The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months. - On December 24, 2012, the U.S. Department of Labor (DOL) updated its 2012 Semi-Annual...more

IRS Releases Draft Revised Form 5300 and Instructions

by Anne S. Becker, Brian A. Benko, Natalie M. Nathanson | McDermott Will & Emery on 12/5/2012

The Internal Revenue Service (IRS) recently released a draft revised Form 5300 and its instructions. Form 5300, the Application for Determination for Employee Benefit Plan, is generally used to request an IRS determination...more

409A Update: Employment Agreements Requiring Executed Releases May Need to Be Amended by December 31

by Randall I. Cherkas, Michael J. Crumbock | Pepper Hamilton LLP on 11/26/2012

It is standard practice that employment agreements condition payment of severance benefits or other separation compensation on the employee executing a general release of claims against the employer. However, unless...more

Employment Contracts and Severance Agreements Should be Reviewed and May Need to be Amended by December 31 to Comply with Section...

by Dan S. Brandenburg, Joanne G. Jacobson | Saul Ewing LLP on 11/20/2012

Severance agreements and employment contracts with release of claims provisions may violate 409A of the Internal Revenue Code. Bad release provisions may be fixed, penalty-free, before December 31, 2012. Most severance...more

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Internal Revenue Service › Employee Benefits

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

Monthly Benefits Update - January 2013

EBSA Updates Delinquent Filer Voluntary Compliance Program

IRS Announces Cost of Living Adjustment (COLA) Limits for 2013 Applicable to Retirement Plans

IRS Guidance to Implement Retroactive Increase in 2012 Mass Transit Benefit Limits—January 31 Deadline

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity

2012-2013 Regulatory Agendas for Employee Benefits Published by DOL and Treasury

IRS Releases Draft Revised Form 5300 and Instructions

409A Update: Employment Agreements Requiring Executed Releases May Need to Be Amended by December 31

Employment Contracts and Severance Agreements Should be Reviewed and May Need to be Amended by December 31 to Comply with Section...

Relief for Correcting Certain Internal Revenue Code Section 409A Failures Expires This Year

December 31 Deadline for Correcting Release of Claims Provisions that Fail to Comply with Section 409A

December 31, 2012 Deadline to Correct Certain Section 409A Payment Timing Errors

Review Compensation Arrangements by Year End to Determine if Amendments Are Needed to Comply with Code Section 409A

409A Transition Relief Expires at Year-End; Employers Should Review Their Plans

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