Searching Content indexed under Income Tax by Kelly Bley ordered by Published Date Descending.
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New Hybrid Pension Plan Guidance
The IRS recently issued new final and proposed regulations that provide welcome guidance to sponsors of hybrid pension plans. Hybrid pension plans, such as cash balance plans and pension equity plans, are defined benefit plans that have some of the characteristics of defined contribution plans.
United States
21 Oct 2014
Department of Labor Issues Guidance Affecting Same-Sex Marriages
On September 18, 2013, the United States Department of Labor issued EBSA Technical Release 2013-04, which provides that same-sex couples who enter into marriages in jurisdictions that recognize such marriages will be treated as married for purposes of the Employee Retirement Income Security Act of 1974, and provisions of the Internal Revenue Code that the DOL is responsible for interpreting.
United States
3 Oct 2013
IRS Releases 2012 Limitations For Pension And Welfare Benefit Plans
For the first time since 2008, the IRS has announced increases in many of the limits associated with qualified retirement plans.
United States
31 Oct 2011
New Law Permits In-Plan Roth Conversions
The Small Business Jobs Act of 2010, which was signed into law by President Obama September 27, 2010, permits "applicable retirement plans" with designated Roth accounts to accept rollovers of otherwise distributable amounts from within the plan.
United States
19 Oct 2010
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