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Join Morgan Lewis in April for these upcoming programs on a variety of employee benefits and executive compensation topics
The movement of monies between eligible retirement plans and eligible IRAs can be free from federal income tax—how great is that! However, if an individual “dials” the “rollover roulette wheel” and lands on the wrong term (read Part 1 of this series for a handy table of rollover terms), horrible federal income tax consequences may follow for the individual.
I don’t know about you, but when I hear the terms “rollover,” “direct rollover,” “direct payment,” “direct transfer,” and “transfer” used interchangeably, I get worried. True, these terms are all ways to move money between eligible retirement plans and eligible IRAs free from federal income tax, but they do not mean the same thing.
It’s proxy season! As publicly traded companies prepare for the 2017 proxy season, we want to highlight several issues to keep in mind related to compliance with Section 162(m) of the Internal Revenue Code.
On March 6, the US House of Representatives Committee on Ways and Means and Committee on Energy and Commerce released long-awaited official proposed legislative language addressing the repeal and replacement of the Affordable Care Act (ACA).
Join Morgan Lewis in March for these upcoming programs on a variety of employee benefits and executive compensation topics
A 105-page “discussion draft” of unofficial legislative language addressing the repeal and replacement of the Affordable Care Act (ACA) contemplates using the 2017 budget reconciliation process—which likely guarantees the bill’s passage through the US House of Representatives and US Senate but also limits it to items that have a budgetary consequence.
On January 30, US President Donald Trump issued his Executive Order on Reducing Regulation and Controlling Regulatory Costs (EO). The declared purpose of the EO is to manage costs associated with governmental imposition of private expenditures required to comply with federal regulations.
December 2016 brought us the 21st Century Cures Act, and with it some good news for small employers wishing to help their employees pay for medical expenses without the burden and expense of offering a full major medical group health plan.
Join us in November for our upcoming programs on a variety of employee benefits and executive compensation topics.