On January 19, 2021 the Department of the Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) published in the Federal Register Final Regulations (the “Final Regulations”) interpreting the excise tax under Section...more
2/3/2021
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Deferred Compensation ,
Excise Tax ,
Executive Compensation ,
Final Rules ,
Interim Guidance ,
IRS ,
Remuneration ,
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Tax Exemptions ,
Tax Planning
Editor's Overview -
For over two decades, federal law has required covered health plans and insurers to ensure that certain mental health benefits are in parity with offered medical/surgical benefits. The meaning of...more
1/9/2018
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Affordable Care Act ,
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QMAC ,
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Shared Responsibility Rule ,
Statute of Repose ,
Tax Deductions ,
Tax Reform ,
User Fees
On June 21, 2016, the Internal Revenue Service (IRS) issued long-awaited proposed Treasury Regulations prescribing rules under Section 457 of the Internal Revenue Code (the "Code") for the income taxation of deferred...more
7/1/2016
/ Collective Bargaining Agreements (CBA) ,
Deferred Compensation ,
Forfeiture ,
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Proposed Regulation ,
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U.S. Treasury
Editor's Overview -
In this month’s newsletter, our colleagues focus on two sets of legislative updates. First is a discussion of the IRS’s proposed Treasury Regulations prescribing rules under Section 457 of the...more
7/1/2016
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Proposed Regulation ,
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Section 457A ,
Section 510 ,
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Termination ,
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U.S. Treasury ,
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