News & Analysis as of

Spouses Proposed Regulation

Cozen O'Connor

IRS Proposes to Permanently Allow Remote Witnessing of Spousal Consents

Cozen O'Connor on

On December 29, 2022, the IRS issued proposed regulations that would permanently allow retirement plans to accept remote participant elections and spousal consents. PROPOSED REGULATIONS STEM FROM THE COVID-19 PANDEMIC-...more

Verrill

2018 Year-End Estate Planning Update

Verrill on

Federal Transfer Taxes - The Internal Revenue Service has announced the annual inflation adjustments for the 2019 tax year... Federal unified gift and estate tax exclusion increasing to $11,400,000: As of January 1,...more

Coblentz Patch Duffy & Bass

Proposed Treasury Regulations To Affect Family Wealth Transfers

On August 2, 2016 the U.S. Treasury Department issued proposed regulations addressing transfers between family members of interests in family-controlled entities (e.g., corporations, partnerships and LLCs). If enacted, these...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - November 2015

Proskauer Rose LLP on

Editor's Overview - This month we take a look at how the lower courts have been dealing with claims for retiree health benefits after the U.S. Supreme Court's ruling in M&G Polymers USA, LLC v. Tackett, 135 S. Ct. 926...more

Foley & Lardner LLP

Health Conscious? The EEOC Is Expanding Incentives for Employees’ Spouses

Foley & Lardner LLP on

Employee wellness programs are frequently a source of ulcer-causing angst for employers, but the Equal Employment Opportunity Commission (EEOC) is making moves to treat some of the underlying issues. Late last week, the EEOC...more

Proskauer - Employee Benefits & Executive...

IRS Issues Proposed Regulations to Accommodate Obergefell

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

Proskauer - Employee Benefits & Executive...

EEOC Grapples with Proposed Rule Comments on Wellness Program; Additional Guidance Expected Soon

As we previously reported, the Equal Employment Opportunity Commission (EEOC) released Proposed Rules on April 16, 2015 to provide guidance under the Americans with Disabilities Act (ADA) on permissible employer incentives...more

Seyfarth Shaw LLP

IRS Clarifies Same-Sex Marriages for Tax Purposes

Seyfarth Shaw LLP on

Following up on the Supreme Court’s decisions in both Windsor v. United States and Obergefell v. Hodges, discussed in our earlier Alerts (here and here), on October 21, 2015 the IRS issue proposed regulations clarifying that...more

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