News & Analysis as of

Defined Benefit Plans

Puerto Rico Department of the Treasury Announces 2018 Limits on Qualified Retirement Plans

by Littler on

On December 15, 2017, the Puerto Rico Department of the Treasury (the “PR Treasury”) issued Tax Policy Circular Letter No. 17-02 (“CL 7-02”) announcing the 2018 applicable contribution limits for qualified retirement plans....more

Ontario Pension Funding Reform and Administrator Discharge upon Annuity Purchase

On December 14, 2017, the Ontario government posted descriptions of two proposed regulations to the Ontario Pension Benefits Act (PBA) regarding the funding rules for defined benefit pension plans and the availability of an...more

Amended SPPA Regulation Comes into Force, Filling a Gap in Quebec’s Supplemental Pension Plan Framework

On January 4, 2018, the Regulation to amend the Regulation respecting supplemental pension plans came into force, filling a regulatory void in Quebec’s supplemental pension plans framework that lasted just over two years....more

Military Pensions Also Being “Reformed” For The First Time In 70 Years

by Fox Rothschild LLP on

The recent changes in tax laws have grabbed the headlines but employees of the four branches of the military and the Coast Guard will become part of a new “blended” retirement system passed by Congress in 2016, but effective...more

Pensions Ombudsman Round-Up December 2017 (UK)

by DLA Piper on

Welcome to DLA Piper’s Pensions Ombudsman Round-Up publication in which we report on recent determinations made by the Pensions Ombudsman (“PO”) and Deputy Pensions Ombudsman (“DPO”). In this edition we look at a selection...more

The Rosenbaum Law Firm Review - January 2017

by Ary Rosenbaum on

Whether A Plan Sponsor Should Hire An ERISA §3(16) Administrator. It's not for every plan. Running a business is a complicated activity. You have to be an expert in your field, service, or specialty. In order to get...more

Pension schemes and VAT: where are we now?

by Hogan Lovells on

HMRC has confirmed that existing arrangements enabling employers to reclaim VAT in respect of pension scheme administration costs borne by scheme trustees may continue. Please see full Publication below for more...more

IRS Announces Cost of Living Adjustment (COLA) Limits for 2018 Applicable to Retirement Plans

by Pullman & Comley, LLC on

The Internal Revenue Service and the Social Security Administration have announced the cost of living adjustments (COLA) applicable to dollar limitations for retirement plans and the Social Security wage base for 2018. Many...more

Employee Benefits Developments - November 2017

by Hodgson Russ LLP on

The Employee Benefits practice group is pleased to present the Benefits Developments Newsletter for the month of November 2017. Minimum Required Distributions – IRS Guidance for Handling Missing Participants - Missing...more

Social Security Administration Corrects and Updates Wage Base for 2018

On November 27, 2017, the Social Security Administration (SSA) announced that it is adjusting the maximum earnings subject to the Social Security tax for 2018 to $128,400. As we have previously posted, the SSA had announced...more

Beware the tail of the dog: 5 tips in dealing with employee benefits in mergers and acquisitions

by Thompson Coburn LLP on

In the context of the age-old M&A mantra “Don’t let the tail wag the dog,” employee benefits are usually relegated to the role of “tail of the dog.” However, employee benefit matters relating to a merger or acquisition can...more

Plan Administrators’ 2017 Year-End Checklist

by Williams Mullen on

Plan administrators should review the following actions to be taken before the end of 2017 and focus on what to expect for 2018. The attached checklist addresses plan amendments, notices and other considerations for qualified...more

Partnering Perspectives - Fall 2017

With the US poised to decrease regulation and the outcome of Brexit unknown, multinational institutions face a great deal of unpredictability in the regulatory landscape. In this edition of Partnering Perspectives, we look at...more

Tax Cuts and Jobs Act

On November 2, 2017, the Committee on Ways and Means of the U.S. House of Representatives released its tax reform bill titled the Tax Cuts and Jobs Act (the “House Bill”). On November 6, 2017, Kevin Brady, Chairman of the...more

The Republican Tax Plan and the Revenue-Raising Assault on Employee Compensation

by Shearman & Sterling LLP on

On November 2, 2017, the Republican caucus of the House of Representatives unveiled its plan to overhaul the nation’s tax code. In an apparent effort to raise revenue, the “Tax Cuts and Jobs Act,” if adopted, would...more

Brady’s Bunch - Are Big Changes Coming for Employers Under the Tax Cuts and Jobs Act?

Having missed a historic opportunity to choose an exciting name for federal tax legislation, Texas Representative Kevin Brady and his fellow Republican tax drafters did not skimp on the substance of the Tax Cuts and Jobs Act...more

No Standing!

by Jackson Lewis P.C. on

This is the most recent article in our series which focuses on the impact on employers of the downward spiral and death knell of the multi-employer defined benefit plan. The Eleventh Circuit has dealt another blow to...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

IRS Announces 2018 Cost of Living Adjustments

by Snell & Wilmer on

The IRS recently announced cost-of-living adjustments for 2018 in Notice 2017-64 and related guidance. The key dollar limits for qualified retirement plans and health and welfare plans are noted below....more

Do You Need to Send an Annual Notice to Plan Participants?

by Alston & Bird on

Plan sponsors of defined contribution qualified plans may need to issue one or more annual notices to participants before the end of each plan year. Failure to issue a required annual notice can have significant consequences....more

Alert: IRS Announces Adjusted Plan Limits for 2018

by Cooley LLP on

The Internal Revenue Service has announced the 2018 limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans, including deferred...more

IRS Announces Benefit Plan Limits and Thresholds for 2018

by McGuireWoods LLP on

The Internal Revenue Service has announced various 2018 benefit plan limits and thresholds. There are increases from 2017 in some cases, but in other instances, the 2017 amounts will continue to apply....more

IRS Announces 2018 Pension and Related Limitations

by Bond Schoeneck & King PLLC on

The Internal Revenue Service recently announced the dollar limitations for pension plans and other items beginning January 1, 2018. Some of the limits are listed below....more

IRS Annual Limits on Qualified Plans for 2018

by Stinson Leonard Street on

On October 19, 2017, the Internal Revenue Service released the 2018 cost-of-living adjustments affecting dollar limits on benefits and contributions for qualified retirement plans. The Notice providing the cost-of-living...more

IRS Announces Retirement Plan Limits For 2018

by McCarter & English, LLP on

The Internal Revenue Service recently announced retirement contribution limits for 2018 adjusted for cost-of-living considerations. Below is a chart of the 2018 calendar year limits, together with those from 2017....more

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