News & Analysis as of

Employee Retirement Income Security Act (ERISA) Tax Reform

McDermott Will & Emery

Weekly IRS Roundup May 13 – May 17, 2024

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Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 13, 2024 – May 17, 2024....more

Holland & Hart - The Benefits Dial

Video Killed the Radio Star… and RMDs Changed Too

If you remember that title song then you might remember a time before RMDs. Required minimum distributions (RMDs) have been a fixture of retirement plan operations ever since passage of the Tax Reform Act of 1986. One of the...more

McDermott Will & Emery

Weekly IRS Roundup July 5 – July 9, 2021

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Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of July 5, 2021 – July 9, 2021... July 6, 2021: The IRS—in conjunction with the US Department of...more

Morgan Lewis

Biden-Harris Administration’s First 100 Days Expose Priorities, Lay Groundwork for New Policies

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US President Joseph Biden and Vice President Kamala Harris have consistently framed their policies with what they call the four major “crises” facing the nation: COVID-19, the economy, climate, and inequity. ...more

Troutman Pepper

The SECURE Act Brings Significant Changes for Retirement Plans and IRAs

Troutman Pepper on

The Setting Every Community Up for Retirement Enhancement Act of 2019 (the SECURE Act), signed into law on Dec. 20, 2019, will have a wide-ranging impact on tax-qualified retirement plans and individual retirement accounts,...more

Alston & Bird

Qualified Retirement Plan Considerations and 2018 Year-End Action Items

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Our Employee Benefits & Executive Compensation Group reminds plan sponsors to get ready for 2018 IRS year-end amendments and offers year-end action items....more

Morrison & Foerster LLP

IRS Issues Initial Guidance on Covered Employees and Grandfather Rule Under Amended Section 162(m)

On August 21, 2018, the Internal Revenue Service (the “IRS”) issued Notice 2018-68 (the “Notice”), offering initial guidance on changes made to Section 162(m) of the Internal Revenue Code (the “Code”) by the Tax Cuts and Jobs...more

Kilpatrick

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

Kilpatrick on

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

Winstead PC

2018 Benefits Grab Bag - Tax Reform, Bipartisan Budget Act and Other Items

Winstead PC on

Even though the Tax Cuts and Jobs Act made some changes to how the Internal Revenue Service (the “Service”) is to adjust retirement plan contribution limits late last year, the Service confirmed that the limits on retirement...more

Proskauer Rose LLP

ERISA Newsletter - Fourth Quarter 2017

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Editor's Overview - For over two decades, federal law has required covered health plans and insurers to ensure that certain mental health benefits are in parity with offered medical/surgical benefits. The meaning of...more

Dechert LLP

Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions

Dechert LLP on

On December 22, 2017, the tax reform bill, informally known as the Tax Cuts and Jobs Act (the “Act”), was signed by President Trump. As we noted in our prior OnPoint (available here) with respect to earlier versions of the...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

It Won’t Matter Until It Becomes Law

I spoke to a fellow ERISA attorney who was talking about the proposed changes going back and forth regarding tax reform. I told him I just didn’t have time to follow and I’m not a big fan of proposals, I just cared about what...more

Carlton Fields

Tax Reform And Accumulated Leave (Aka “Special Pay”) Plans

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Provisions in the current proposed Senate tax reform bill would likely reduce the effectiveness of retirement plan arrangements that regularly receive contributions of unused leave for former employees, commonly known as...more

Morrison & Foerster LLP

House Tax Bill Would Fundamentally Change Executive Compensation and Employee Benefit Practices

On November 2, 2017, the House Ways and Means Committee unveiled the Tax Cuts and Jobs Act (the “Bill”), which, if enacted, could dramatically impact certain aspects of executive compensation and employee benefit issues. The...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Trump’s Proposed Changes to Tax, Dodd-Frank, DOL Could Impact Executive Compensation"

President Donald Trump’s campaign proposals included changes to tax rates and a promise to repeal the Dodd-Frank Act. If enacted, these proposals could have a significant impact on the way businesses handle executive...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - April 2014

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This month we discuss the evolving case law on the issue of whether unpaid employer contributions due under a collective bargaining agreement can be viewed as plan assets such that the individuals who decide to withhold such...more

Mintz

The First Circuit’s Sun Capital Decision: Much Ado About Nothing?

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The First Circuit’s much-discussed decision in Sun Capital Partners III, LP, et al. v. New England Teamsters & Trucking Industry Pension Fund et al., No. 12-2312 (1st Cir. 2013) has forced many practitioners and commentators...more

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