Retirement Plan Income Taxes

News & Analysis as of

Supreme Court Overturns Defense of Marriage Act

On June 26, 2013, the Supreme Court of the United States overturned Section 3 of the Defense of Marriage Act ("DOMA") in Windsor v. United States. Prior to the Supreme Court's decision, Section 3 of DOMA, a federal law, had...more

Supreme Court Rules DOMA Unconstitutional – Employee Benefit Plan Implications

Yesterday, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same...more

How Does The Supreme Court’s DOMA Decision Impact Employers?

The U. S. Supreme Court has declared unconstitutional a portion of the Defense of Marriage Act (DOMA), which had established a federal definition of marriage as a legal union only between one man and one woman....more

DOMA struck down - what this means for your employee benefits plans

On Wednesday the US Supreme Court ruled that the federal Defense of Marriage Act (DOMA) is unconstitutional. We believe that this ruling will require employers to review and possibly amend many of their retirement and...more

Some Changes for Employers in Connecticut After Supreme Court’s Ruling…And What Doesn’t

Yesterday, the U.S. Supreme Court struck down a key provision of the Defense of Marriage Act. The SCOTUSBlog has done an admirable job with the recaps and if you want more information about that decision, you should really...more

Union Friendly - Using Collectively Bargained Benefit Plans to Maximize Employee Benefit Plan Contributions for Closely Held...

Overview - Part I and Part II have focused on the tax planning possibilities of small business owners and owners of professional corporations utilizing an exemption for collectively bargained plans. This exemption allows...more

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

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

IRA Planning And Charitable Gifts

Congress extended through the end of 2013 the popular "charitable IRA transfer." This permits individuals who have reached age 70 1/2 to make income tax-free distributions up to $100,000 directly from an individual...more

Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012

As you no doubt are aware, Congress just passed, and the President just signed into law, the American Taxpayer Relief Act of 2012 (the “Act”). The Act is effective as of January 1, 2013. This summary addresses certain of...more

Doing Business in Canada: Pensions and Benefits

Pension and benefit plans in Canada are delivered through a mix of public and private channels. Provincial governments provide basic universal health care to residents, while most employers supplement that coverage with...more

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