Pensions, IRS | JD Supra Law News

The ERISA Litigation Newsletter - May 2013

by Justin Alex, Anthony Cacace, Doughlas Dahl, Lisa Berkowitz Herrnson, Jacklina Len, James R. Napoli, Brian S. Neulander, Myron Rumeld, Neal Schelberg | Proskauer Rose LLP on 5/13/2013

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

How "Normal" is Your 401(k) Plan?

by Baker, Donelson, Bearman, Caldwell &... on 4/12/2013

In March 2013, the Internal Revenue Service (IRS) completed a design and administration survey of 1,200 different 401(k) plans and issued a summary of its findings. The survey primarily focused on the 2006 to 2008 period and...more

De-Risking U.S. Pensions Through Lump Sum Offers – What’s on the Front Burner for 2013?

by Carol Buckmann | Osler, Hoskin & Harcourt LLP on 2/27/2013

Does your defined benefit plan have a lump sum option? Nearly forty percent of U.S. employers who sponsor defined benefit pension plans are at least “somewhat likely” to offer lump sums to retirees and vested terminated...more

Representations Of Future Tax Treatment To Induce Creation Of Pension Plan Are Not Actionable As A Matter Of Law

by Edwin Oster | Barger & Wolen on 2/18/2013

The California Fourth District Court of Appeal adopted the principle that it is inherently unreasonable for any person to rely on a prediction of future IRS enactment, enforcement, or non-enforcement of the law by someone...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 Updates Employee Plans Compliance Resolution System

by Kary Crassweller, Lisa Loesel, Mary Samsa | McDermott Will & Emery on 1/14/2013

The Internal Revenue Service (IRS) recently updated the Employee Plans Compliance Resolution System (EPCRS), the comprehensive system of correction programs for sponsors of qualified retirement plans. The components of EPCRS...more

Retirement and Pensions Update - Janurary 2, 2013

by David Leiter, Abby Matousek | Mintz Levin - Employment, Labor & Benefits on 1/3/2013

In This Update: Fiscal Cliff Deal Includes Provisions on Charitable Contributions and Roth Roll Overs; PBGC Testifies in Subcommittee Hearing on Multiemployer Plans; IRS Updates Retirement Plan Rules for Hurricane...more

IRS Extends Deadline for Certain Plan Amendments

by Snell & Wilmer L.L.P. on 11/30/2012

The Internal Revenue Code was amended in 2006 as part of the Pension Protection Act to restrict the ability of a defined benefit plan to make lump sum and other forms of “accelerated payments,” unless the plan was adequately...more

IRS Announces COLA Increases for Dollar Limitations on Benefits and Contributions

by Jason A. Rothman | Ogletree, Deakins, Nash, Smoak & Stewart,... on 10/19/2012

On October 18, 2012 the Internal Revenue Service (IRS) announced the cost-of-living adjustments (COLA) impacting tax-qualified pension plans for 2013....more

Home

Legal News

Find a Lawyer

Browse Subjects

Subscribe

Pro Services

For Reporters

Pensions › Internal Revenue Service