Beth Nedrow

Beth Nedrow

Holland & Hart LLP

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A Change Would Do You Good, But Do The Section 125 Cafeteria Plan Rules Permit It?

Inevitably, an employee will wake up from their holiday food coma and realize that they made a mistake in open enrollment. “But I didn’t mean to elect family coverage! My spouse is covering the kids this year!” Employers are...more

1/12/2024  /  Breach of Duty , Cafeteria Plans , Fiduciary Duty , IRS , Open Enrollment

Don’t Know Much About History … But I Do Know How Employers Can Help Their Employees With Student Loan Debt!

by Elizabeth Nedrow Employers try to provide a benefits package that employees appreciate and understand. Beyond the traditional offerings like 401(k), match, medical and dental, employers often try to be responsive to...more

10/12/2023  /  401k , CARES Act , Debt , Employee Benefits , Employees , IRS , Retirement , Section 127 Plans , SECURE Act , Student Loans

You Make My Dreams Come True! IRS Delays Roth Catch-Ups

You don’t have to be a connoisseur of 1980s pop (we see you, Hall & Oates fans!) to appreciate the relief the IRS granted the retirement industry. In Notice 2023-62, the IRS announced a two-year delay on the Roth catch-up...more

8/28/2023  /  401k , Employee Contributions , Employer Contributions , Individual Retirement Account (IRA) , IRS , Retirement Plan , Roth IRA , SECURE Act

With a Little Help From My Friends … New Clawback Rule Requires Coordination of Finance, Securities, HR, and Benefits Personnel

by Elizabeth Nedrow Many aspects of benefits and executive compensation require coordination between a company’s benefits, HR, finance and securities compliance personnel. One topic currently responsible for many such “all...more

7/27/2023  /  Clawbacks , Compensation , Employee Benefits , Executive Compensation , Human Resources Professionals , Nasdaq , NYSE , Sarbanes-Oxley , Securities , Securities and Exchange Commission (SEC)

You’re So Far Away From Me … But You Can Still Sign This Retirement Plan Distribution Form

During the pandemic, the IRS on multiple occasions provided relief from the requirement that a person be physically present for certain paperwork associated with retirement plan distributions. (See our blog posts of June 4,...more

1/6/2023  /  IRS , Proposed Regulation , Retirement Plan

We Are Family – IRS Regulations Fix the “Family Glitch” in Connection with ACA Coverage

One of the key remaining features of the Affordable Care Act (ACA) is that certain employers must offer their employees medical coverage, or else pay a penalty. The details of that “employer shared responsibility payment”...more

11/15/2022  /  Affordable Care Act , IRS , New Regulations , Tax Credits

Take A Chance On Me? Could We Finally See Legislation Expanding Section 1042 Deferral to S Corp ESOPS?

One of the most popular incentives for small business owners to establish an ESOP (employee stock ownership plan) is the ability to defer tax on the gain they will receive in the sale through the Section 1042 deferral. If...more

7/29/2022  /  C-Corporation , ESOP , S-Corporation , Shareholders , Tax Deferral

It’s So Easy To … Put Your Employees’ HSAs at Risk

Whether you’re a fan of the Buddy Holly version or Linda Ronstadt’s, you’ve got to admit “It’s so easy to fall in love” is a catchy tune. Just as it’s easy to get that song stuck in your head, it’s also easy to put your...more

4/4/2022  /  Deductibles , Employee Benefits , Health Savings Accounts , IRS

Write This Down … Participants Have to Follow the Plan’s Beneficiary Designation Procedures

The principles governing how ERISA plans determine a participant’s beneficiary haven’t changed much since the country singer George Strait sang “Write this down” in 1999. In short, the participant has to write it down … on...more

1/7/2022  /  401k , 403(b) Plans , 457(b) Plans , Defined Benefit Plans , Employee Retirement Income Security Act (ERISA) , Equity Compensation , IRS , Retirement Plan

Employers Consider Raising Premiums for Unvaccinated Workers

Employers are impacted in many ways by the COVID-19 pandemic, not the least of which are employee health and safety. For the last several months, employers have used mostly soft-sell approaches to encourage their employees to...more

10/25/2021  /  Coronavirus/COVID-19 , Employee Benefits , Food and Drug Administration (FDA) , Health Insurance Portability and Accountability Act (HIPAA) , Incentives , Vaccinations , Wellness Programs

Oh Won’t You Stay…A Little Bit Longer…Because There’s No Need to Sign Your Distribution Form in Person

In June 2020, the IRS issued Notice 2020-42 providing temporary relief from the physical presence requirement for certain participant distribution and beneficiary designation elections required to be witnessed by a notary...more

9/22/2021  /  Coronavirus/COVID-19 , IRS , Remote Notarization

Delta Dawn, What’s that Surcharge You’re Adding On? Employers Consider Raising Premiums for Unvaccinated Workers

Employers are impacted in many ways by the COVID-19 pandemic, not the least of which are employee health and safety. For the last several months, employers have used mostly soft-sell approaches to encourage their employees to...more

9/8/2021  /  Coronavirus/COVID-19 , Food and Drug Administration (FDA) , Health Insurance , Health Insurance Portability and Accountability Act (HIPAA) , Vaccinations

Matchmaker, Matchmaker, Make Me a Match … Based on my Student Loan Repayments

For the last several years, a hot topic for policymakers has been how to address the nation’s massive student loan debt. At the same time, the pressure remains to develop ways to encourage Americans to save for their own...more

5/7/2021  /  401k , 403(b) Plans , Employee Retirement Income Security Act (ERISA) , Loan Repayment Issues , Private Letter Rulings , Retirement Plan , SECURE Act , Student Loans

I Would Walk 500 Miles … But Thankfully I Don’t Have To Since the IRS Will Still Permit E-Signature

The Covid-19 pandemic has created numerous challenges for retirement plan administrators. One such challenge is how to comply with the requirement to obtain a participant’s written signature to get a distribution from a...more

1/26/2021  /  Coronavirus/COVID-19 , E-Signatures , IRS , Plan Administrators , Remote Notarization , Retirement Plan

Under the Radar: Employee Benefit Developments in 2020

The story of the year has been the coronavirus. COVID-19 has dominated news headlines, social media, and virtually every aspect of our lives. The virus has likewise dominated legal and tax news. Lawmakers and agencies have...more

11/13/2020  /  401k , COBRA , Department of Labor (DOL) , Employee Benefits , Employee Retirement Income Security Act (ERISA) , Employer Identification Number (EIN) , Fiduciary Duty , IRS , Paycheck Protection Program (PPP) , PEP , Retirement Plan , SECURE Act

Your [es]cheating heart … might be useful to retirement plans dealing with missing participants

Retirement plan administrators have for years sung the sad lament of what to do with missing participants. Ol’ Hank Williams himself could have written a hit song about the problem. Recent guidance from the IRS may have the...more

10/30/2020  /  Department of Labor (DOL) , Employee Retirement Income Security Act (ERISA) , Income Taxes , Individual Retirement Account (IRA) , IRS , New Guidance , Popular , Retirement Plan , Retirement Plan Providers

Back in the Saddle Again … How Rehired Employees Affect Partial Termination Analysis

In June, we wrote about one of the multitude of issues raised by COVID-19 furloughs – the possibility of triggering vesting in the company’s qualified retirement plan under the partial plan termination rules. Recently the IRS...more

8/19/2020  /  Coronavirus/COVID-19 , Furloughs , IRS , New Guidance , Retirement Plan

Moves Like Jagger … But Is It Deductible? Taxation of Job Search and Moving Expenses

Job mobility is a fact. Employees are more mobile than ever – changing jobs multiple times in a career. When an employee transitions between jobs and incurs job search and moving expenses, are those expenses deductible? If...more

6/12/2020  /  Deductions , Tax Deductions , Taxation

Colorado Rolls Out A Welcome Mat For ESOPs

Employee stock ownership plans (“ESOPs”) are a special breed of qualified retirement plans. Whereas a traditional profit sharing or 401(k) plan is typically invested in mutual funds, an ESOP is designed to invest primarily in...more

4/18/2019  /  401k , Employee Benefits , ESOP , Internal Revenue Code (IRC) , IRS , Qualified Retirement Plans , Retirement Plan

Don't Be Fooled! Compensation Definitions Are Tricky!

Contributions to your 401(k) plan are calculated as a percentage of an employee’s compensation. Seems simple, right? Not so fast. The definition of “compensation” can actually be quite tricky to apply and can lead to errors...more

4/2/2019  /  401k , Compensation & Benefits , Employee Benefits , IRS , Plan Documents , Qualified Retirement Plans , Retirement Plan , Wages

IRS Opens Window for Lump Sum Distribution Windows

Defined benefit pension plans can be troublesome for sponsoring employers to maintain. The long-term liability for funding pension benefits coupled with unpredictable investment returns creates volatility. Companies...more

3/27/2019  /  Benefit Plan Sponsors , De-Risking , Defined Benefit Plans , Funding Requirements , Internal Revenue Code (IRC) , IRS , Lump Sum Payments , Pensions

To Be or Not To Be … Subject to the New Section 83(i) Deferral Process - IRS Issues New Guidance

The Internal Revenue Service issued guidance on a tax law change that permits the deferral of income tax on equity awards in private companies. Section 83(i) of the Internal Revenue Code was included in the 2017 Tax Cuts and...more

12/13/2018  /  Income Taxes , Internal Revenue Code (IRC) , IRS , New Guidance , Qualified Restricted Stock Units (RSUs) , Regulatory Agenda , Stock Options , Tax Cuts and Jobs Act , Tax Deferral

What Do Your Executives Have In Common With Seven-Figure Income College Coaches?

Tax-exempt organizations may be surprised to learn of the practical impact of a statute enacted as part of the Tax Cuts and Jobs Act in December 2017. Section 4960 of the Internal Revenue Code immediately put in place...more

8/8/2018  /  401k , 457(b) Plans , Compensation & Benefits , Covered Employees , Employee Benefits , Excise Tax , Executive Compensation , Hiring & Firing , Tax Cuts and Jobs Act , Tax Deductions , Tax Exempt Entities , Tax Reform
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JD Supra Privacy Policy

Updated: Dec 28, 2021:

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Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

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California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

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Changes in Our Privacy Policy

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We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

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