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Recent Change To Hardship Distributions Can Increase Employer Liabilities
This alert should interest sponsors of retirement plans subject to IRC sections 401(k), 403(b), or 457(b) that authorize hardship distributions ...
United States
12 Dec 2018
IRS Allows Employer ‘Matching Contribution' Based On Student Loan Repayments
In IRS Private Letter Ruling 201833012, the employer made matching contributions to any employees who salary deferred at least 2 percent.
United States
28 Sep 2018
IRS Allows Employer ‘Matching Contribution' Based On Student Loan Repayments
With U.S. student loan debt totaling $1.5 trillion, employers are seeking ways to ease the burden of repayment for their employees and prospective employees.
United States
11 Sep 2018
Good News For Federal Contractors With Affordable Care Act Concerns
Federal contractors subject to the Service Contract Act might appreciate knowing that the IRS understands that they must generally offer a cash payment to employees who decline coverage.
United States
23 Aug 2018
Retirement Plans Can Solve The Million-Dollar Problem For Entities At Risk Of Excise Taxes On Compensation
All entities, including governmental entities, are now potentially liable for penalties[1] due to overpaying employees.
United States
4 Jul 2018
Excise Tax Problems? Retirement Compensation May Help
All entities, including governmental entities, are now potentially liable for overpaying higher-ranking employees.
United States
3 Jul 2018
Tax Incentive For Paid Family Medical Leave May Alleviate FMLA Benefit Complications
Not only does the Tax Cuts and Jobs Act contain a tax incentive to promote the offering of paid family medical leave (FML), but it creates a lower-cost way to eliminate common complications ...
United States
20 Feb 2018
Practical Insights On DOL Guidance Affecting Retirement, Medical And Disability Plans
On January 5, the Department of Labor (DOL) announced that regulations it previously proposed will apply to certain retirement and medical disability claims filed after April 1.
United States
2 Feb 2018
A Game Plan For Employers Facing Possible ACA Penalties
All employers are at risk of receiving a notice from the IRS that they are liable for a penalty under the Affordable Care Act for failing to offer enough employees insurance coverage...
United States
18 Jan 2018
Parking Is Now A Taxable Expense
In the latest version of the Tax Cuts and Jobs Act that awaits the President's signature, employers will be taxed on amounts spent after December 31, 2017 on employee parking. For-profit employers that deduct expenses may not deduct costs for employee parking.
United States
27 Dec 2017
The DOL's Fiduciary Rule: An Update And Practical Advice
At least, plan sponsors should not make adjustments if they are currently using prudent practices.
United States
6 Dec 2017
Tax Reform And Accumulated Leave (Aka "Special Pay") Plans
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, ...
United States
21 Nov 2017
Executive Orders May Be Asking Too Much Of Regulators
First, ERISA does not preempt state laws governing multiple employer health plans.
United States
25 Oct 2017
Retirement Plan And Leave Donation Programs During States Of Emergencies
With respect to Hurricanes Harvey and Irma, this article is current through September 13, 2017, the date on which the IRS issued Announcement 2017-13.
United States
14 Sep 2017
IRS Issues Warning on Tax Treatment of Wellness Program Rewards
Employers offering wellness program rewards should be aware that some medical insurance salespeople are recommending arrangements that fail to comply with applicable law.
United States
1 Jun 2017
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