Retirement Plan, IRS, 401k | JD Supra Law News

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

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

Fiscal Cliff Legislation Expands In-Plan Roth Conversions for Qualified Plans

by Kevin J. Hogan, Anne Meyer | Snell & Wilmer L.L.P. on 1/23/2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”), more commonly known as the fiscal cliff legislation. Among other things, the Act amended the tax code to remove some of...more

American Taxpayer Relief Act Increases Access To In-Plan Roth Conversions

by Darren Goodman, Andrew E. Graw | Lowenstein Sandler LLP on 1/21/2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (the “2012 Act”). The 2012 Act expands the ability of participants in 401(k) and other eligible retirement plans to convert their pre-tax...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

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Retirement Plan › Internal Revenue Service › 401k