Searching Content indexed under Employment and HR by Debra Hoffman ordered by Published Date Descending.
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Guidance On Section 162(m) Modifications—A Not So Benevolent Grandfather And Details About Covered Employees Are Uncovered
Long-awaited guidance on Section 162(m) of the Internal Revenue Code (the "Code"), has finally arrived.
United States
11 Sep 2018
Sun Capital Update: US Private Equity Funds Liable For Multiemployer Plan Withdrawal Liability Of Portfolio Company
On March 28, 2016, in a much-anticipated decision, the US District Court for the District of Massachusetts issued its ruling in Sun Capital Partners III, LP, et al. v. New England Teamsters and Trucking Industry Pension Fund.
United States
13 May 2016
IRS Same-Sex Marriage Guidance May Require Adoption of Plan Amendments
Tax-qualified US retirement plans may need to be amended by December 31, 2014 in order to comply with requirements imposed by the Internal Revenue Service (IRS) regarding the treatment of individuals in same-sex marriages following the US Supreme Court’s decision in United States v. Windsor.
United States
14 Oct 2014
Deadlines And Developments Employee Benefits & Executive Compensation Update - December 2013
Following is a list of significant developments and deadlines in the areas of Welfare Plans, Qualified Plans and Executive Compensation.
United States
2 Jan 2014
Listening And Learning—IRS Delays Reporting And Employer Shared Responsibility Requirements
Mark Mazur, Assistant Secretary for Tax Policy at the Department of the Treasury, recently issued an unofficial blog post stating that businesses had raised concerns about the complexity of the health care.
United States
18 Jul 2013
Supreme Court Rules Part Of DOMA Unconstitutional: Ruling’s Effect On Employee Benefit Plans
Section 3 of the federal Defense of Marriage Act bars same-sex married couples from being recognized as "spouses" for purposes of federal laws, or for purposes of receiving federal benefits based upon being married.
United States
9 Jul 2013
Court Rejects PBGC Position That An Investment Fund Is Part Of A Controlled Group For Purposes Of Pension Liabilities Of A Portfolio Company
Late in 2012, in Sun Capital Partners v. New England Teamsters ("Sun Capital"),1 a federal district court in Massachusetts (the "District Court") held that certain private equity funds were not trades or businesses that could be held jointly and severally liable for the pension obligations of a portfolio company in which such funds had invested.
United States
12 Feb 2013
New FATCA Reporting Obligations Applicable to Compensation—Action Required for 2011 Tax Returns
The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010. One of the purposes of the new law was to strengthen enforcement of those US tax rules that provide for taxation of worldwide income (including income relating to another country’s compensation programs) in response to the government’s perception that US taxpayers were underreporting assets held outside of the United States.
5 Apr 2012
IRS Issues Revised Guidance on Form W-2 Reporting Requirements for Costs of Employer Group Health Coverage
The Patient Protection and Affordable Care Act of 2010 (PPACA) requires employers to report the aggregate cost of "applicable employersponsored group health care coverage" (referred to herein as "Reportable Coverage") on employees’ Forms W-2 in Box 12 using code DD.
United States
25 Jan 2012
US IRS Delays Compliance with Nondiscrimination Rules for Insured Group Health Plans
The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the "Act") provides that nondiscrimination rules similar to those imposed on self-insured group health plans are to apply to "insured" group health plans.
United States
6 Jan 2011
Employers Subject to Harsh Penalties if Insured Group Health Plan Favors Highly Paid Employees
Notice 2010-63 (the "Notice"), released by the US Internal Revenue Service on September 20, 2010, addresses the application of nondiscrimination requirements to "insured" group health plans as provided by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the "Act").
United States
2 Nov 2010
FBAR: Deadline Approaches, Issues Remain for Employee Plans
The US Internal Revenue Service and the Financial Crimes Enforcement Network ("FinCen") of the Department of Treasury issued guidance in February 2010 with respect to the "Report of Foreign Bank and Financial Accounts."
United States
2 Jun 2010
US Health Care Reform — Effect on Employers and Employer-Sponsored Plans
On March 23, 2010, President Obama signed into law the Patient Protection and Affordable Care Act (the "Patient Protection Act") and one week later he executed the accompanying "sidecar" bill, the Health Care and Education Reconciliation Act, which significantly modified certain provisions of the Patient Protection Act.
United States
22 Apr 2010
Shareholder Reapproval of Plans Exempt from $1 Million Limit
Top officers of public companies often receive compensation that is intended to be exempt from the $1 million limit on tax-deductible compensation.
United States
18 Mar 2010
ISOs and ESPPs: IRS Issues Final Regulations Regarding Information Return and Information Statement Requirements
On November 17, 2009, the Internal Revenue Service (IRS) published Final Regulations (the Regulations) under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code).
United States
11 Jan 2010
Effect of Severance Arrangements on the Performance-Based Compensation Exception to the $1 Million Deduction Limit
US Internal Revenue Service (IRS) Revenue Ruling 2008-13 (the "Ruling"), describes an incentive compensation arrangement that was generally intended to provide payment only if certain performance goals were attained, but also provided for payment by reason of an executive’s involuntary termination of employment (which included termination by the company without cause and termination by the executive for good reason) or by reason of retirement, in each case without regard to satisfaction of the p
United States
12 Nov 2009
Guidance Issued on the New COBRA Subsidy Rules
The American Recovery and Reinvestment Act of 2009 (commonly being referred to as the Stimulus Bill) included new rules relating to continuation of health coverage, including rules relating to premium subsidies and special coverage elections. These rules were summarized in our February 20, 2009, Client Update, "2009 Economic Stimulus Package Provides for COBRA Subsidies IMMEDIATE ACTION REQUIRED."
United States
23 Mar 2009
New Obligations Imposed on Group Health Plan Sponsors
The Children’s Health Insurance Program Reauthorization Act of 2009 (CHIP), enacted on February 4, 2009, imposes significant new obligations on sponsors of group health plans. The law expands health insurance coverage assistance made available to certain low-income individuals, and it also expands the groups of individuals who may be eligible for assistance.
United States
27 Feb 2009
SEC´s Notice and Access Delivery Method of Proxy Materials Necessitates Caution Regarding ERISA 404(c) Plans
The Securities and Exchange Commission’s Notice and Access rules (also known as the "E-Proxy" rules), which became effective on January 1, 2009, give all public companies the option to forego the traditional method of mailing proxy materials to shareholders and instead to use the "notice and access model," whereby such materials are primarily made available via the Internet.
United States
25 Feb 2009
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