News & Analysis as of

Retirement Plan Internal Revenue Service Mergers

Foley & Lardner LLP

Acquiring a New 401(k) Plan in an M&A Transaction… Now What?

Foley & Lardner LLP on

401(k) Plan Mergers and Updated IRS Determination Letters - As part of an M&A transaction, your company may assume a new 401(k) plan that is sponsored by the acquired business. This article includes some common questions...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Traps for the Unwary: Code Section 410(b) Coverage Testing Concerns in Transactions

With a recent uptick in mergers and transactions, we thought it would be worthwhile to provide a refresher on some coverage testing issues related to retirement plans. Although a seemingly mundane topic, coverage testing...more

Holland & Knight LLP

Limited Ability to Submit Your Individually Designed Plan for a Determination Letter

Holland & Knight LLP on

• Effective Sept. 1, 2019, the sponsors of certain retirement plans may submit their plans to the Internal Revenue Service (IRS) for review of a determination letter application. • Revenue Procedure 2019-20 expands the IRS...more

Faegre Drinker Biddle & Reath LLP

IRS Announces Limited Expansion of the Determination Letter Program for Individually Designed Plans

Since the end of the IRS’s cyclical determination letter program for individually designed retirement plans in 2017, plan sponsors have been able to request favorable determination letters for individually designed plans only...more

Seyfarth Shaw LLP

IRS Expands Determination Letter Program on a Limited Basis For Certain Individually Designed Plans

Seyfarth Shaw LLP on

On May 1, 2019, the Internal Revenue Service (IRS) issued guidance re-opening its storied determination letter program to hybrid plans and certain plans impacted by plan mergers....more

Brownstein Hyatt Farber Schreck

IRS Implements Prospective Expansion of Determination Letter Program to Merged Plans

The IRS has announced a limited expansion of its determination letter program. Beginning Sept. 1, 2019, the IRS will accept determination letter (“DL”) applications for individually designed merged plans....more

Poyner Spruill LLP

IRS Determination Letter Program Broadens Its Reach

Poyner Spruill LLP on

On May 1, the Internal Revenue Service (IRS) announced an expansion of the existing determination letter submission program. Previously the IRS has only allowed submissions of initial retirement plan qualifications and plan...more

Proskauer - Employee Benefits & Executive...

IRS Announces Limited Expansion of its Determination Letter Program for Individually Designed Retirement Plans – But Questions...

On May 1, 2019, the IRS released Revenue Procedure 2019-20 which provides for a limited-scope expansion of its determination letter program for individually designed plans. Beginning on September 1, 2019, the IRS will accept...more

Snell & Wilmer

Reopening the Floodgates: IRS Announces Expanded Determination Letter Program

Snell & Wilmer on

As we previously reported, the Internal Revenue Service (the “Service”) scaled back its determination letter program for individually designed retirement plans effective as of January 1, 2017. In the intervening years, the...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The Rosenbaum Law Firm Review - April 2018

Plan Sponsors Need To Fix Their Plan Errors Now! You can't wait, fix it now! For most of us, when we don't feel well, we go to the doctor. We don't wait until things get worse, we take care of things because there...more

King & Spalding

Compensation and Benefits Insights – September 2016

King & Spalding on

New Guidance Affects Wellness Program Design - Over the last several months, the Equal Employment Opportunity Commission (“EEOC”) and the Internal Revenue Service (“IRS”) have provided additional guidance regarding the...more

11 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide