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IRS Updates Safe Harbor Tax Notices for Eligible Rollover Distribution Recipients

Section 402(f) of the Internal Revenue Code (the “Code”) requires qualified plan sponsors to give written explanations of the tax implications to recipients of taking qualified retirement plan distributions eligible for...more

Tax Reform Makes Now a Good Time for a 401(k) Plan Compensation Definition Audit

It is always a good idea to periodically perform an internal self-audit of a 401(k) plan’s definition of compensation, to verify that the definition matches the administration in the plan sponsor’s payroll and reporting...more

Tax Reform Requires Plan Sponsors to Update 401(k) Plan Special Tax Notices

Section 402(f) of the Internal Revenue Code (the “Code”) requires plan sponsors to give written explanations of tax implications to recipients of qualified retirement plan distributions eligible for rollover treatment, often...more

Changes to 162(m) Made by Tax Cuts and Jobs Act

The final Tax Cuts and Jobs Act (the “Act”) signed into law December 22, 2017, and effective January 1, 2018, contained three significant changes to Internal Revenue Code section 162(m) in connection with reducing the...more

Senate Version of Tax Reform Proposes Compensation and Retirement Plan Changes

On November 10, 2017, the Senate released a document entitled “Description of the Chairman’s Mark of the ‘Tax Cuts and Jobs Act’” prepared by the Joint Committee on Tax summarizing the proposals expected to appear in the...more

House Ways and Means Committee Says, “Never Mind” to Repeal and Replace of Code Section 409A

One week ago the Republicans’ Tax Bill H.R. 1, the “Tax Relief and Jobs Act,” was released. Section 3801 of that bill proposed to significantly curtail deferred compensation arrangements by replacing Internal Revenue Code...more

Tax Reform’s Impact on Qualified Retirement Plans

House Republicans this week released much-anticipated legislation to reform individual and corporate income taxation. Titled the “Tax Cuts and Jobs Act,” the legislation proposes substantial revisions to the Internal Revenue...more

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