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Internal Revenue Service

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Littler

IRS Publishes Pension Plan Limitations for 2019

by Littler on

On November 1, 2018, the Internal Revenue Service (IRS) announced cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for the 2019 tax year. ...more

Bryan Cave Leighton Paisner

EO Update: e-News for Charities & Nonprofits

by Bryan Cave Leighton Paisner on

Latest webcasts for charities and nonprofits - Four new presentations are available for 501(c)(3) organizations. Additional charities and nonprofits topics are onIRSvideos.gov....more

Thompson Coburn LLP

Retirement plans under Tax Reform 2.0: How the Family Savings Act could affect employers

by Thompson Coburn LLP on

On September 13, 2018, the House Ways and Means Committee introduced and approved a trio of bills, referred to collectively as “Tax Reform 2.0." All three bills were approved the House of Representatives in late September and...more

Schwabe, Williamson & Wyatt PC

2019 Benefit Limits

The Internal Revenue Service and Social Security Administration have announced the various retirement plan benefit and employment tax limits for 2019. Certain limitations will not change for 2019 because they are not subject...more

Brownstein Hyatt Farber Schreck

2019 Increases for Employee Benefits-Related Limits

Annually, the Internal Revenue Service, the Social Security Administration and the Pension Benefit Guaranty Corporation adjust for cost-of-living increases certain limitations that impact employee benefit plans. These...more

Tucker Arensberg, P.C.

IRS Tax Inflation Adjustments for 2019

by Tucker Arensberg, P.C. on

The Internal Revenue Service (“IRS’) has set the 2019 Federal Estate Tax Exemption at $11,400,000, up from $11,180,000 in 2018....more

Bradley Arant Boult Cummings LLP

IRS Proposed Regulations on Hardship Distributions: What Plan Sponsors and Administrators May Do Now and Must Do Later - Employee...

The Internal Revenue Service (IRS) has issued proposed amendments to the regulations governing hardship distributions under 401(k) and 403(b) plans. Many plan administrators of 401(k) and 403(b) plans permitting hardship...more

Proskauer Rose LLP

Newly Proposed US Tax Regulations Open Possibility of Full Credit Support from Foreign Subsidiaries

by Proskauer Rose LLP on

On October 31, 2018, the U.S. Treasury Department and the Internal Revenue Service (the "IRS") proposed new regulations under Section 956 of the Code (the "Proposed Regulations") that are likely to enhance the availability of...more

Farrell Fritz, P.C.

Plan Ahead To Avoid Tax Surprises And Temptations

by Farrell Fritz, P.C. on

“I Didn’t See That Coming” - Over the years, I have seen many business owners blanche when they learn how much income tax they will have to pay upon the sale of their business. I have heard their disappointment at...more

Dickinson Wright

Restrictions On 401(k) Plan Hardship Distributions Are Eased in Proposed Regulations

by Dickinson Wright on

The IRS has issued proposed regulations affecting hardship distributions under 401(k) plans. The regulations would implement changes made by the Bipartisan Budget Act of 2018, and are updated for several earlier legislative...more

Williams Mullen

Estate Planning Adjustments for Tax Year 2019

by Williams Mullen on

Many estate planning provisions of the Internal Revenue Code contain brackets, exemptions, exclusions, deductions, or other figures that the Internal Revenue Service (IRS) adjusts annually for inflation. Recently, the IRS...more

Cole Schotz

2019 Estate And Gift Tax Update

by Cole Schotz on

On November 15, the IRS announced the official estate and gift exclusion amounts for 2019 in Revenue Procedure 2018-57. For an estate of any decedent dying during calendar year 2019, the applicable exclusion is increased...more

McDermott Will & Emery

Increase in Health FSA Contribution Limit Just Announced

by McDermott Will & Emery on

On November 15, 2018, the Internal Revenue Service (IRS) increased the annual maximum salary reduction limit for contributions to a health flexible spending account to $2,700. The 2019 contribution limit was published in Rev....more

Foodman CPAs & Advisors

Foreign Trusts and the IRS

by Foodman CPAs & Advisors on

A Foreign Trust can be a legitimate instrument for US Taxpayers that may have family members in foreign jurisdictions, have foreign business interests or are the beneficiaries of trusts created in other countries. ...more

Fraser Trebilcock

IRS Announces Increases For Health FSAs

by Fraser Trebilcock on

The IRS has just released its 2019 annual inflation adjustments, in which it announced that the dollar limitation under Code section 125 on voluntary employee salary reductions for contribution to health flexible spending...more

Kilpatrick Townsend & Stockton LLP

IRS Updates Health and Fringe Benefit Plan Limits

Health and Fringe Benefit Plan Limits - The IRS has updated various health and fringe benefit plan limits for 2019. A comparison of the 2019 and 2018 limits is listed below....more

Bass, Berry & Sims PLC

Qualified Retirement Plans: Recent Updates and Action Items

by Bass, Berry & Sims PLC on

As the end of the calendar year approaches, sponsors of qualified retirement plans should consider whether their plan documents require updates to comply with important legal changes and deadlines. Below is a summary of some...more

Benesch

InterConnect FLASH! No. 70 - Recent Developments in a State Not California

by Benesch on

The significance and meaning of the midterm election results is obviously the subject of pervasive interest and intense debate, and the uncertainty of what comes next may be thrilling or terrifying, depending on one’s...more

Ary Rosenbaum

That possible RMD issue and what it means to you

by Ary Rosenbaum on

While President Trump signed an Executive Order that directs the Department of Labor to promulgate regulations to make it easier for companies to join multiple employer plans, he also directed the Internal revenue Service to...more

Seyfarth Shaw LLP

IRS Releases Proposed Hardship Distribution Regulations

by Seyfarth Shaw LLP on

Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking to amend IRS regulations related to...more

Snell & Wilmer

2018 End of Year Plan Sponsor “To Do” List (Part 2) - Annual Cost of Living Adjustments

by Snell & Wilmer on

As 2018 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end...more

Winstead PC

Retirement and Welfare Benefit Limits and Updated Form 5500s and Penalties

by Winstead PC on

With annual enrollment in full steam ahead mode, we have now received a number of remaining limits from the Internal Revenue Service. Attached is a chart that shows all of the limits for both retirement and welfare benefit...more

Eversheds Sutherland (US) LLP

IRS and Treasury issue proposed regulations on discounting unpaid losses

On November 6, 2018, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) issued proposed regulations that address amendments to the rules for discounting unpaid losses under section 846 that were enacted...more

Kramer Levin Naftalis & Frankel LLP

IRS Paves the Way for Lenders to Obtain Guarantees and Collateral From (and 100% Stock Pledges of) Foreign Subsidiaries

Background On Oct. 31, 2018, the Internal Revenue Service issued proposed regulations under Section 956 of the Internal Revenue Code that will eliminate the adverse tax consequences when a U.S. parent corporation (i)...more

Morgan Lewis

IRS Proposes Regulations Regarding Hardship Withdrawals

by Morgan Lewis on

The US Internal Revenue Service has released proposed regulations requiring retirement plans to eliminate the six-month suspension for hardship withdrawals made on and after January 1, 2020, with the option to eliminate it...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

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Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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We use cookies and other tracking technologies to:

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Updates to This Policy

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.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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