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New Developments: Clarification On Extensions Of Benefit Deadlines

On February 26, 2021, the Department of Labor, the Treasury Department and Internal Revenue Service issued clarifying guidance regarding COVID-19-related deadline extensions under the Internal Revenue Code, ERISA, COBRA and...more

Deadline Mounts To Amend Deferred Compensation Plans For Section 162(m) Changes

Certain deferred compensation plans and agreements maintained by publicly held corporations and subject to Section 409A of the Internal Revenue Code may need to be amended before December 31, 2020, to reflect changes in the...more

New IRS Guidance Expands Flexibility For Cafeteria Plans In Response To COVID-19

On May 12, 2020, the Internal Revenue Service (IRS) released new COVID-19 guidance (Notice 2020-29 and Notice 2020-33), providing both temporary and permanent flexibility to Internal Revenue Code section 125 cafeteria...more

Planning For 2020: Year-End Deadlines And Considerations For Employee Retirement, Health And Welfare Plans

As the end of the year approaches, employers should be aware of important year-end deadlines and considerations related to their retirement and health and welfare plans. We have compiled a list of these deadlines and provide...more

New Opportunity For Certain Retirement Plans To Obtain IRS Determination Letters

Beginning February 1, 2017, the Internal Revenue Service (IRS) stopped accepting applications for determination letters for individually designed plans, other than for new plans and terminating plans. This change in IRS...more

Planning For 2019: Year-End Deadlines & Considerations For Employee Retirement, Health And Welfare Plans

As the end of the year approaches, employers should be aware of important year-end deadlines and considerations related to their retirement, health and welfare plans. We have compiled a list of these deadlines and provide...more

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