Searching Content indexed under Retirement, Superannuation & Pensions by Andrew Liazos ordered by Published Date Descending.
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Exec Retirement Vehicle Seen As A Potential Gamble For Employers
Exec Retirement Vehicle Seen as a Potential Gamble for Employers.
United States
25 Jul 2018
ERIC Challenges Oregon Reporting Requirements For Retirement Plans
On October 12, 2017, McDermott Will & Emery filed a lawsuit on behalf of The ERISA Industry Committee challenging new reporting requirements under Oregon law as applicable to retirement plans subject to ERISA.
United States
18 Oct 2017
State-Run Retirement Plans – What Labor Allowed
With approximately 68 million US employees without access to a retirement savings plan through an employer, there has been increased movement by states to sponsor retirement type...
United States
9 May 2017
Maintaining Retirement Plan Documents After Revenue Procedure 2016-37
At the 2016 Joint Fall CLE Meeting on October 1, 2016, Andrew Liazos presented on "Maintaining Retirement Plan Documents after Revenue Procedure 2016-37."
United States
20 Oct 2016
A Blueprint For Maintaining An Individually Designed Qualified Plan After The IRS's Determination Letter Program Cutback
The IRS will continue to conduct random audits to assess plan compliance with plan document operational requirements.
United States
4 Aug 2016
A Blueprint For Maintaining An Individually Designed Qualified Plan After The IRS's Determination Letter Program Cutback
On June 29, 2016, the Internal Revenue Service (IRS) officially sounded the death knell for the five-year remedial amendment cycle with its release of Revenue Procedure 2016-37.
United States
19 Jul 2016
IRS Provides New 409A Guidance: New Proposed Regulations Provide Additional Clarity, Warn Of Abusive Practices And Present Planning Opportunities
On June 21, 2016 the IRS issued proposed regulations to modify and clarify existing regulations under Section 409A of the Internal Revenue Code.
United States
27 Jun 2016
IRS Releases Final Instruction For Form W-8BEN-E
In March 2013, the IRS issued the final version of Form W-8BEN-E Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting.
United States
30 Jun 2014
Non-U.S. Retirement Plans Must Comply With Or Claim Exemption From FATCA By July 1
FATCA is intended to make it more difficult for U.S. taxpayers to conceal assets held in offshore accounts.
United States
13 Jun 2014
What You Need To Know About FATCA’s Impact On Non-U.S. Retirement Plans
The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act, which are effective immediately.
United States
2 Apr 2013
Recent Case Suggests How Private Equity Funds Can Protect Against Unfunded Pension Liabilities Of Portfolio Companies
A recent decision by the U.S. District Court of Massachusetts specifically rejects the 2007 Pension Benefit Guaranty Corporation opinion.
United States
13 Nov 2012
2010 Reporting Obligations of Companies with ISO or ESPP Arrangements
Companies with employee exercises of either ISO or ESPP awards during 2010 will be subject to a new IRS tax reporting obligation.
United States
9 Dec 2010
New 409A Guidance Issued, 457A Guidance Expected Shortly
Employers must ensure that all of their compensatory arrangements are reviewed for 409A compliance and amended as necessary prior to December 31, 2008.
United States
17 Dec 2008
IRS Issues Long-Awaited Guidance On 403(B) Annuities For Tax-Exempt Organizations
On November 16, 2004, the IRS issued comprehensive proposed regulations applying to tax-sheltered annuities (also known as 403(b) annuities or tax-deferred annuities). This type of benefit is available only to employees of organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and to employees of public educational institutions.
United States
19 Nov 2004
Nonqualified Deferred Compensation Provisions Added to The International Tax Bill
Charles Grassley, Chairman of the Senate Finance Committee, has added amendments to the Jumpstart Our Business Strength Act (S. 1637) that would adversely change longstanding tax rules used by corporations to provide non-qualified deferred compensation to their employees.
United States
4 May 2004
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