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# Employee Benefits Legal Resource Site

ERISA and Employee Benefits Law

## Sitemaps

- [XML Sitemap](https://benefitsattorney.com/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [SECURE 2.0 Roth Catch-up Requirement Notice - Effect on Governmental Plans](https://benefitsattorney.com/secure-2-0-roth-catch-up-requirement-delay-effect-on-governmental-plans/) - On August 25, 2023, the IRS issued Notice 2023-62, dealing with the SECURE 2.0 requirement that any age 50 catch-up contributions by an employee with prior-year FICA wages over $145,000 (to be indexed with inflation) be made on a Roth basis, rather than a pre-tax basis. The guidance had two effects: The requirement that catch-up
- [Carol Calhoun quoted in "The fleecing of 403(b) participants"](https://benefitsattorney.com/carol-calhoun-quoted-in-the-fleecing-of-403b-participants/) - Carol V. Calhoun was quoted in a MarketWatch article titled "The fleecing of 403(b) participants," dealing with some of the issues surrounding the choice between a 401(k) and 403(b) plan. More information concerning the comparisons between these plans can be found at this link.
- [Carol Calhoun interviewed on CBS Evening News regarding Enron](https://benefitsattorney.com/carol-calhoun-interviewed-on-cbs-evening-news-regarding-enron/) - Sharyl Attkisson interviewed Carol Calhoun for her CBS Evening News report on allegations Enron was stealing money from employee benefits entitled, "Did Enron Steal From Employees?" You can see the video by clicking here. Or a transcript is available by clicking here.
- [New article:  Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans](https://benefitsattorney.com/new-article-supreme-court-same-sex-marriage-decisions-create-new-rules-for-employee-benefit-plans/) - Carol V. Calhoun‘s article, “Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans,” has now been published in Baltimore OUTloud. The article discusses the effect of the Supreme Court's decisions regarding the Defense of Marriage Act and the subsequent guidance by the Internal Revenue Service and the Department of Labor on employee
- [New article:  Maryland to End Benefits For Employees' Domestic Partners](https://benefitsattorney.com/end-benefits-for-employees-domestic-partners/) - Carol V. Calhoun's article, "Maryland to End Benefits for Employees' Domestic Partners," has now been published in Baltimore OUTloud. The article discusses the trend toward eliminating domestic partner benefits as more states enact same-sex marriage, and the pros and cons of doing so.
- [New article: State Taxes and Married Same-Sex Couples](https://benefitsattorney.com/new-article-state-taxes-and-married-same-sex-couples/) - >Carol V. Calhoun‘s article, “State Taxes and Married Same-Sex Couples,” has now been published in Baltimore OUTloud. This article discusses the different approaches that each of the states has taken for state tax purposes, in the wake of the federal government's decision to treat same-sex married couples are married for federal tax purposes.
- [Carol Calhoun quoted in article on elimination of domestic partner benefits](https://benefitsattorney.com/carol-calhoun-quoted-in-article-on-elimination-of-domestic-partner-benefits/) - Carol V. Calhoun was quoted in an article in Human Resources Online entitled "Fair Play... Or Not?" about companies' actions to eliminate domestic partner benefits for unmarried employees who live in states in which same-sex marriage is now legal. With the majority of US states now allowing same-sex marriage, such actions are becoming more common.
- ["Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know," PowerPoint now available](https://benefitsattorney.com/new-powerpoint-overview-of-the-tax-cuts-and-jobs-act-what-individuals-and-business-owners-need-to-know/) - The PowerPoint slides for the presentation entitled "Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know," are now available at this link.
- [Carol V. Calhoun Quoted in BNA Article, "IRS Rules Keep Status Quo for Many Governmental Plans"](https://benefitsattorney.com/carol-v-calhoun-quoted-in-bna-article-irs-rules-keep-status-quo-for-many-governmental-plans/) - The article, dealing with the proposed IRS regulations dealing with the definition of normal retirement age for governmental plans, is subscription only. However, in relevant part, it said: The proposed rules generally were favorable, allowing plans to maintain the status quo in most cases, Carol V. Calhoun, president of the Bethesda, Md.-based Calhoun Law Group,
- [NPR Interview, "State Tax Laws 'A Mess,' For Same Sex-Couples and Employers."](https://benefitsattorney.com/npr-interview-state-tax-laws-a-mess-for-same-sex-couples-and-employers/) - Carol V. Calhoun was interviewed for a piece on National Public Radio's "Here and Now" program called, "State Tax Laws 'A Mess,' For Same Sex-Couples and Employers," which aired today. You can listen to the segment at this link, a summary and transcript can be found here, and the chart referenced in the story is
- ["Effect of the Tax Cuts and Jobs Act of 2017 on Nonprofits and Governments," PowerPoint now available](https://benefitsattorney.com/effect-of-the-tax-cuts-and-jobs-act-of-2017-on-nonprofits-and-governments/) - The Tax Cuts and Jobs Act of 2017 made a number of changes affecting the compensation and benefits that governmental, church, and other tax-exempt organizations can provide to their employees. Given the short time between introduction and passage of the Act, it is not surprising that many of the new provisions are unclear in their
- [Carol V. Calhoun quoted in "Will the Nick Sabin tax apply to Nick Sabin?"](https://benefitsattorney.com/carol-v-calhoun-quoted-in-will-the-nick-sabin-tax-apply-to-nick-sabin/) - Carol V. Calhoun was quoted in a March 12, 2018 article in Tax Notes, dealing with the issue of whether the new excise taxes on excess compensation and excess severance benefits will apply to public colleges and universities. The wording of the law makes it unclear whether the law should apply to the very governmental
- [New Benefits Guide: Government and Tax-Exempt Organizations](https://benefitsattorney.com/new-benefits-guide-government-and-tax-exempt-organizations/) - Carol V. Calhoun has written a Benefits Guide entitled "Government and Tax-Exempt Organizations" for Bloomberg Law. The Bloomberg Law Benefits Guide is intended to be a resource for non-benefits practitioners that is easy to understand and explains complex topics in a straightforward way. Ms. Calhoun's guide covers the types of plans maintained by governmental and
- [Sample Subrogation and Reimbursement Clauses for Summary Plan Description Now Available](https://benefitsattorney.com/sample-subrogation-and-reimbursement-clauses-for-summary-plan-description-now-available/) - A new article by Carol V. Calhoun, published by Lexis Practice Advisor, provides sample subrogation and reimbursement clauses to be used in a summary plan description. Such clauses are typically used in an instance in which an employer's health or disability plan wants to avoid a situation in which a participant gets a double recovery
- [403(b) and 457(b) Plan Compliance Challenges PowerPoint Now Available](https://benefitsattorney.com/403b-and-457b-plan-compliance-challenges-powerpoint-now-available/) - Sections 403(b) and 457(b) plan compliance presents significant challenges for employee benefits counsel and plan administrators. Sponsors of 403(b) and 457(b) plans must consider the impact of recent regulatory and litigation developments to ensure strict compliance to avoid potential claims. As part of a Strafford webinar on “403(b) and 457(b) Plan Compliance Challenges,” Carol V.
- [New Article:  Starter 401(k) plans under SECURE 2.0: Helping small employers fast-track a retirement plan](https://benefitsattorney.com/new-article-starter-401k-plans-under-secure-2-0-helping-small-employers-fast-track-a-retirement-plan/) - In this BenefitsPro article, Lisa Tavares and Carol Calhoun discuss starter 401(k) plans under the SECURE 2.0 Act. Read more.
- [2026 Social Security Wage Base Issued](https://benefitsattorney.com/2026-social-security-wage-base-issued/) - The Social Security Administration had now issued a news release indicating that the Social Security wage base will rise from $176,100 to $184,500 for 2026.
- [Bad Tips for 401(k)s?](https://benefitsattorney.com/bad-tips-for-401ks/) - The new deduction for tips can have unintended consequences for tipped employees participating in 401(k) plans and their employers.
- [IRS Benefits & Contributions Limits for 2026](https://benefitsattorney.com/irs-benefits-contributions-limits-and-social-security-wage-base-for-2026/) - The IRS has now issued Notice 2025-67, setting forth section 415 and several other IRS limits for 2026. Maximum employee deferrals under a 401(k) plan went up from $23,500 to $24,500. Catch-ups for those over 50 went up from $7,500 to $8,000, while catch-ups for those ages 60-63 stayed the same at $11,250. However (new
- [Employee Benefits Effects of Treasury, IRS and Department of Labor Announcements That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes](https://benefitsattorney.com/treasury-and-irs-announce-that-all-legal-same-sex-marriages-will-be-recognized-for-federal-tax-purposes/) - This post was updated on June 26, 2015 to reflect the Supreme Court's decision in Obergefell v. Hodges, which struck down all state bans on same-sex marriage. The Treasury Department and the IRS announced on August 29, 2013 that all legal same-sex marriages will be recognized for federal tax purposes. On September 18, 2013, the
- [IRS Benefits & Contributions Limits and Social Security Wage Base for 2025](https://benefitsattorney.com/2023-irs-benefits-contributions-limits-announced/) - The IRS has now issued Notice 2024-80, setting forth section 415 and several other IRS limits for 2025. The Social Security Administration had already issued a news release indicating that the Social Security wage base will rise from $168,600 to $176,100 for 2025. A chart showing details, and limits from 1996 to 2025, can be found
- [New chart:  Pre-approved Plan Eligibility Checklist](https://benefitsattorney.com/new-chart-pre-approved-plan-eligibility-checklist/) - The IRS maintains pre-approved plan programs (1) for retirement plans described in I.R.C. § 401(a) (qualified plans), and (2) for annuity contracts or custodial accounts described in I.R.C. § 403(b) (403(b) plans). A new chart shows what types of plans are and are not eligible to use the pre-approved plan program. Read more.
- [IRS Announces 415 and Other Limits for 2024](https://benefitsattorney.com/irs-announces-415-and-other-limits-for-2024/) - The Internal Revenue Service has issued IRS Notice 2023-75, 2023–47 IRB 1256, setting out the limits on benefits and contributions for 2024. As expected, the limits rose, but not as steeply as last year. Maximum deferrals under a 401(k) or 403(b) plan rose from $22,500 to $23,000, while maximum benefits under a defined benefit plan
- [New article:  Pre-approved Plan Design and Compliance](https://benefitsattorney.com/new-article-pre-approved-plan-design-and-compliance/) - With the IRS cutting back on determination letters for individually designed plans, more and more employers are switching to pre-approved plans. An article recently published in the Lexis Practice Advisor, Pre-Approved Plan Design and Compliance, discusses practical considerations involved with such plans. Topics include: Pre-approved Plan Designs and Favored Regulatory Status General Advantages and Disadvantages
- [New Article:  Substantial Risk of Forfeiture Under the IRC](https://benefitsattorney.com/two-new-articles-403b-plans-and-substantial-risk-of-forfeiture/) - An article recently published in the Lexis Practice Advisor, Substantial Risk of Forfeiture Under the IRC, discusses the concept of substantial risk of forfeiture (SRF) under sections 83, 409A, 457(f), 457A, and 3121(v)(2) of the Internal Revenue Code and the different consequences of the failure to achieve a SRF under each such section. Topics covered
- [New Article:  Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A)](https://benefitsattorney.com/new-article-nonqualified-deferred-compensation-rules-for-tax-indifferent-entities-section-457a-2/) - A new article, Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A), discusses the rules that apply to deferred compensation plans maintained by certain corporations located in tax haven jurisdictions and partnerships owned by such corporations and/or by tax-exempt organizations. Topics covered include: Purpose of Section 457A Application of Section 457A Substantial Risk of Forfeiture
- [New article:  Executive Compensation Arrangements for Tax-Exempt Organizations](https://benefitsattorney.com/new-article-executive-compensation-arrangements-for-tax-exempt-organizations/) - Tax-exempt organizations face special legal challenges in developing compensation packages for their executives. A new article, Executive Compensation Arrangements for Tax-Exempt Organizations, published in the Lexis Practice Advisor provides practical guidance on developing benefits for executives of nonprofits. This article is divided into the following main topics: Executive compensation considerations for tax-exempt entities Excise Tax
- [New article: 403(b) Plan Design and Compliance](https://benefitsattorney.com/new-article-section-403b-plan-design-and-compliance/) - A new article, Section 403(b) Plan Design and Compliance, discusses the rules that apply when eligible tax-exempt organizations establish tax-sheltered annuities, custodial accounts, or retirement income accounts, as described in Section 403(b) of the Internal Revenue Code (403(b) plans). This article addresses the following topics: 403(b) Plan Overview Eligible Employers and Employee> ERISA Coverage of
- [New Article: Pre-Approved 403(b) Plans](https://benefitsattorney.com/pre-approved-403b-plans/) - On November 21, 2023, the IRS issued Rev. Proc. 2023-37, substantially updating its guidance on preapproved retirement programs described in Internal Revenue Code (I.R.C.) § 403(b) (403(b) plans). A new article, Pre-Approved 403(b) Plans, discusses preapproved 403(b) plans, including their advantages, legal pitfalls, and other issues that an eligible employer may consider when determining whether
- [IRS Revenue Procedure Eases Correction Procedures](https://benefitsattorney.com/irs-revenue-procedure-eases-correction-procedures/) - The IRS has just issued a new revenue procedure, Rev. Proc. 2021-30, which limits the number of plans that have to make IRS filings under the Voluntary Correction Program ("VCP") in order to correct past errors. The guidance expands the Self-Correction Program ("SCP"), which does not require an IRS filing, in two ways: Significant operational
- [Carol V. Calhoun Quoted in Tax Notes Article, "Unreleased Technical Advice Memoranda Illuminate IRS Position on Pension Deferral Plans"](https://benefitsattorney.com/carol-calhoun-quoted-in-tax-notes-article-unreleased-technical-advice-memoranda-illuminate-irs-position-on-pension-deferral-plans/) - The article (the full text of which is available only to Tax Notes subscribers) deals with the fact that the IRS failed to release two 2007 Technical Advice Memoranda (TAMs), which indicated that the annual contributions to a defined benefit plan under a deferred retirement option plan ("DROP") will be treated as a contribution to
- [IRS Permits New Benefits in High Deductible Health Plans](https://benefitsattorney.com/irs-permits-new-benefits-in-high-deductible-health-plans/) - The IRS has issued Notice 2019-45, which increases the scope of preventive care that can be covered by a high deductible health plan (“HDHP”) without eliminating the covered person’s ability to maintain a health savings account (“HSA”).
- [New PowerPoint: New IRS Correction Rules for Retirement Plans](https://benefitsattorney.com/new-powerpoint-new-irs-correction-rules-for-retirement-plans/) - A recent CLE webinar provided employee benefits counsel, plan sponsors, and administrators guidance on identifying critical retirement plan issues and correction methods. The panel discussed new IRS self-correction rules and procedures and the primary focus areas of IRS and DOL examinations and audits. The PowerPoint presentation for the portion of the webinar giving a step
- [Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs Updated](https://benefitsattorney.com/comparison-of-457b-plans-401k-plans-403b-plans-and-deemed-iras-updated/) - The Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs chart has now been updated to reflect recent developments, including: 2023 limits on contributions and benefits Changes in the Employee Plans Compliance Resolution System (EPCRS) Changes in the IRS determination letter program for 401(k) plans Addition of an IRS determination letter program for
- [Milwaukee Journal Sentinal, "Pensions too rich for IRS?"](https://benefitsattorney.com/milwaukee-journal-sentinal-pensions-too-rich-for-irs/) - Carol Calhoun was quoted in the article in the January 15, 2002 issue of the Milwaukee Journal Sentinel, which questioned whether pension benefits provided for top Milwaukee government officials might violate IRS limits.
- [Milwaukee Journal Sentinal, "Cost of retirement blitz is big unknown"](https://benefitsattorney.com/cost-of-retirement-blitz-is-big-unknown/) - Carol Calhoun was quoted in the article in the January 21, 2002 Milwaukee Journal Sentinel, which dealt with questions concerning the pension benefits to be provided to certain top officials of the Milwaukee government.
- [Speech outline, "Governmental Plans Update," now available](https://benefitsattorney.com/speech-outline-governmental-plans-update-now-available/) - You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 9, 2004. Topics covered:Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (June 14, 2004);Mandatory IRA rollovers of
- [Speech outline, "Eligible 457 Plans: What's New?," now available](https://benefitsattorney.com/speech-outline-eligible-457-plans-whats-new-now-available/) - You can click here to see a copy of the outline for the presentation, given at the Eighteenth Annual Advanced ALI-ABA Course of Study: Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers, on September 10, 2004. Topics covered:American Jobs Creation Act of 2004 (H.R.4520);Rev. Rul. 2004-12 (dealing with restrictions on distributions of
- [Automatic Rollover Safe Harbor: Final Rule and Prohibited Transaction Class Exemption](https://benefitsattorney.com/automatic-rollover-safe-harbor-final-rule-and-prohibited-transaction-class-exemption/) - The Department of Labor has issued a final regulation that establishes a safe harbor pursuant to which a fiduciary of a pension plan subject to Title I of the Employee Retirement Income Security Act of 1974, as amended (ERISA), will be deemed to have satisfied his or her fiduciary responsibilities in connection with automatic rollovers
- [Department of Labor Issues Guidance Regarding Missing Participants in Defined Contribution Plans](https://benefitsattorney.com/department-of-labor-issues-guidance-regarding-missing-participants-in-defined-contribution-plans/) - Field Assistance Bulletin 2004-02 gives guidance on what a plan fiduciary needs to do in order to fulfill its fiduciary obligations under ERISA with respect to: (1) locating a missing participant of a terminated defined contribution plan; and (2) distributing an account balance when efforts to communicate with a missing participant fail to secure a
- [Speech outline, "Key Legislative and Tax Changes That Impact The Performance Of Your Fund," now available](https://benefitsattorney.com/speech-outline-key-legislative-and-tax-changes-that-impact-the-performance-of-your-fund-now-available/) - You can click here to see a copy of the outline for the presentation, given at the 12th Annual Guns & Hoses, the Annual Reunion of the Nation's Police & Fire Pension Fund Leaders and Their Advisors, on October 5, 2004. Topics covered:Dealing with mandatory rollovers of involuntary cash-outs;Effect of minimum distribution rules on investments;
- [Speech outline, "Federal Law Update, 2003-2004," now available](https://benefitsattorney.com/speech-outline-federal-law-update-2003-2004-now-available/) - The outline of the speech, originally presented on October 12, 2004, at the 18th Annual Convention of the National Council on Teacher Retirement, is available by clicking here. Topics covered: Department of Labor Regulations on Mandatory IRA Rollovers of Small Cashouts (September 28, 2004); IRS guidance on deferral of termination pay; Minimum Distribution Rules under
- [Working Families Tax Relief Act Affects Domestic Partner Benefits](https://benefitsattorney.com/working-families-tax-relief-act-affects-domestic-partner-benefits/) - After publication of this article, the Supreme Court issued United States v. Windsor. That decision overturned the Defense of Marriage Act, which had previously prevented federal recognition of same-sex marriage. Thus, this article is now obsolete as to same-sex spouses, although it continues to apply to domestic partners who are not legally married. One issue
- [IRS Code & Subject Directory Available Online](https://benefitsattorney.com/irs-code-subject-directory-available-online/) - The IRS has announced that the Directory of Practitioners on its site "is unavailable pending redesign considerations." However, you can still get a copy of the latest monthly directory in PDF format by clicking here. Read more IRS links.
- [Form 1945, Statement Concerning Your Employment in a Job Not Covered by Social Security, Released](https://benefitsattorney.com/form-1945-statement-concerning-your-employment-in-a-job-not-covered-by-social-security-released/) - If a state or local government hires new employees not covered by social security after January 1, 2005, it must do the following: Give Form SSA-1945, Statement Concerning Your Employment in a Job Not Covered by Social Security, to the new employee before employment begins.Have the employee sign the form.Submit a copy of the signed
- [New Mandatory Rollover Rules Will Apply to Government, Church Plans](https://benefitsattorney.com/new-mandatory-rollover-rules-will-apply-to-government-church-plans/) - Section 657 of the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") amended Internal Revenue Code ("Code") section 401(a)(31) to provide that a distribution from an "eligible plan" of more than $1,000 had to be directly rolled over to an individual retirement account unless a participant affirmatively elected another form of distribution (e.g.,
- [Future Cost-of-Living Increases Included in 415(b) Calculation](https://benefitsattorney.com/future-cost-of-living-increases-included-in-415b-calculation/) - Private Letter Ruling 200452039 discussed the situation of a plan that provided a 3% cost-of-living adjustment to the benefits of each retired participant each year, beginning on the January 1 following the third anniversary of the participant's retirement date. The private letter ruling held, in effect, that a participant whose annual benefit beginning in 2005
- [Let's kill all the lawyers?](https://benefitsattorney.com/shakespeare/) - Why did Shakespeare say, "Let's kill all the lawyers"? And what is the relevance for employee benefits law? Here is the context:CADE: Be brave, for your captain is brave and vows reformation. There shall be in England seven halfpenny loaves sold for a penny, the three-hooped pot shall have ten hoops, and I will make
- [Post-death qualified domestic relations order invalidated](https://benefitsattorney.com/post-death-qdro/) - The recent case of Sanzo v. NYSA-ILA Pension Trust Fund illustrates the perils of a badly drafted qualified domestic relations order ("QDRO"). Although directly applicable only to QDROs of ERISA-covered plans, the principles underlying it would also apply to governmental and church plans that allow for the recognition of domestic relations orders. From the perspective
- [Final IRS Regulations Clarify Maximum Limits for Governmental Qualified Plans](https://benefitsattorney.com/final-irs-regulations-clarify-maximum-limits-for-governmental-qualified-plans/) - On April 5, 2007, the IRS proposed new regulations under section 415 of the Internal Revenue Code (IRC), as amended. Section 415 limits the benefits that may be paid by defined benefit plans and contributions that may be made to defined contribution plans. While some of the provisions may be a restatement of the current
- [Distributions from a Pension Plan Under a Phased Retirement Program](https://benefitsattorney.com/distributions-from-a-pension-plan-under-a-phased-retirement-program/) - The IRS has issued a copy of its long-awaited final regulations on the extent to which a pension plan can make distributions to an individual in the process of a phased retirement. A copy of the regulations can be seen by clicking here.
- [Final Regulations Issued Under Code Section 403(b)](https://benefitsattorney.com/final-regulations-issued-under-code-section-403b/) - The IRS explanation states as follows: "This document promulgates final regulations under section 403(b) of the Internal Revenue Code and under related provisions of sections 402(b), 402(g), 402A, and 414(c). The regulations provide updated guidance on section 403(b) contracts of public schools and tax-exempt organizations described in section 501(c)(3). These regulations will affect sponsors of
- [Final Regulations Govern FICA Taxation of 403(b) Contributions](https://benefitsattorney.com/temporary-regulations-govern-fica-taxation-of-403b-contributions/) - The regulations governing the FICA taxation of 403(b) transactions previously issued in temporary and proposed form have now been finalized with no changes. TD 9159 (November 16, 2004) set forth temporary regulations on the FICA taxation of amounts contributed to a 403(b) arrangement pursuant to an employee's election. Although amounts made pursuant to a one-time
- [New Article:  Same-Sex Marriage: Thinking About Employee Benefits](https://benefitsattorney.com/same-sex-marriage/) - Same-sex marriage is legal in Maryland as of January 1, 2013. A two-part series of articles in Baltimore OUTloud discusses how this will affect employee benefits in that state.
- [Social Security Tax Rates Return to Higher Levels for 2013](https://benefitsattorney.com/social-security-tax-rates-return-to-higher-levels-for-2013/) - After two years in which Social Security tax rates for employees (though not for employers) were reduced, rates returned to normal levels for 2013. FICA taxes for employees are now 7.65% of compensation up to the Social Security wage base, while SECA tax rates for self-employed workers are 15.3%. A chart showing all of the
- [Expanded Correction Program for 403(b) Plans](https://benefitsattorney.com/expanded-correction-program-for-403b-plans/) - Rev. Proc. 2013-12 for the first time allows 403(b) plans (tax-sheltered annuities or custodial accounts for employees of public schools, churches, and certain other tax-exempt organizations) the same ability to correct plan errors under the Employee Plans Compliance Resolution System ("EPCRS") as is provided in the case of qualified plans. The IRS has now issued
- [Governmental Health Plans Face New Fee for 2014-2016](https://benefitsattorney.com/governmental-health-fee/) - One of the least noticed provisions of the The Patient Protection and Affordable Care Act (PPACA), sometimes referred to as Obamacare, is a transitional reinsurance fee applicable to 2014 through 2016. The Department of Human Services issued regulations implementing this provision on March 11, 2013. These regulations clarify that although governmental entities are exempt from
- [CalSTRS Finalizes Divestments from Gun Manufacturers](https://benefitsattorney.com/calstrs-finalizes-divestments-from-gun-manufacturers/) - An article in Pensions & Investments reports that in the wake of the school shooting in Newtown, Connecticut, the California State Teachers Retirement System (CalSTRS) has approved the divestiture of holdings in two gun manufacturers that make weapons that are illegal in California. Use of a pension fund's investments to further nonfinancial purposes, sometimes referred
- [New Revenue Procedure Establishes 403(b) Pre-Approved Plan Program](https://benefitsattorney.com/403b-preapproved-program/) - The IRS will start accepting applications for opinion and advisory letters for prototype and volume submitter 403(b) plans (tax-sheltered annuities and custodial accounts for certain tax-exempt and governmental employers) on June 28, 2013. Rev. Proc. 2013-22, 2013-18 I.R.B. 985 (April 29, 2013) explains the procedures for obtaining such letters. The IRS has also provided sample
- [Forbes:  Rhode Island State Pension Admits History Of Kickbacks And SEC Inquiry](https://benefitsattorney.com/forbes-rhode-island-state-pension-admits-history-of-kickbacks-and-sec-inquiry/) - An article in Forbes magazine alleges that the Employees' Retirement System of Rhode Island paid kickbacks to placement agents. As most are aware, the Employee Retirement Income Security Act of 1974 (ERISA) does not apply to governmental plans. So, what kinds of protections are available in the case of kickbacks from public retirement systems? Federal
- [Plan Found to Be "Governmental" Even Though Originally Established by Private Entity](https://benefitsattorney.com/plan-found-governmental/) - ERISA section 3(32), 29 U.S.C. § 1002(32), defines a governmental plan (exempt from Title I of ERISA) as:a plan established or maintained for its employees by the Government of the United States, by the government of any State or political subdivision thereof, or by any agency or instrumentality of any of the foregoing.Internal Revenue Code
- [Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems Updated](https://benefitsattorney.com/checklist-updated/) - The Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems has now been extensively updated. The chart, which identifies each of the Internal Revenue Code sections that does and does not apply to governmental plans, now includes links to each of the Internal Revenue Code sections referenced, as well as various updates to
- [Governmental Workers Retiring in Greater Numbers](https://benefitsattorney.com/governmental-workers-retiring-in-greater-numbers/) - Both the federal and state governments are reporting increases in the pace of employee retirements in recent years. The causes are complex, including everything from a bulge of workers hired in the 1960s and now retiring to flattened public sector salaries and furloughs. However, in at least some instances, part of the motivation is that
- [Health care costs now the biggest recurring family expense; governments look to employers to help](https://benefitsattorney.com/health-care-costs-now-the-biggest-recurring-family-expense-governments-look-to-employers-to-help/) - A new Milliman report indicates that the average health care cost for a family of four is $22,030. This compares with average annual mortgage payments of $12,732. Indeed, it is close to the average amount spent to send a child to a public college or university ($22,261). On average, the employer currently pays about $12,886
- [District Court:  QDRO Cannot Change Existing Beneficiary of Joint and Survivor Annuity](https://benefitsattorney.com/district-court-qdro-cannot-change-existing-joint-and-survivor-annuity/) - It's a plan administrator's nightmare: John is married to Melissa, and designates her as beneficiary of his qualified joint and survivor annuity (QJSA). John and Melissa then get divorced, and the divorce decree says that John is awarded "as his sole and separate property” all rights "related to any . . . pension plan .
- [Federal District Court Blocks Michigan Law Eliminating Health Benefits for Domestic Partners of Public Employees](https://benefitsattorney.com/federal-district-court-blocks-michigan-law-eliminating-health-benefits-for-domestic-partners-of-public-employees/) - Michigan Public Act 297 ("Act") prohibits public employers from providing medical and other fringe benefits to any person cohabitating with a public employee unless that person is legally married to the employee, or is a legal dependent, or eligible to inherit under the State’s intestacy laws. In a June 28 decision, U.S. District Judge David
- [IRS Issues Guidance on Vesting Standards to Be Followed By Governmental, Church Plans](https://benefitsattorney.com/irs-guidance-on-vesting-standards-to-be-followed-by-governmental-plans/) - We have just obtained a copy of an internal IRS memorandum issued a little over a year ago, describing the vesting standards the IRS will apply in reviewing determination letter applications by governmental retirement plans. A copy of it can be found at this link. The memorandum states that determination letters will not be issued
- [IRS Issues Guidance on Patient-Centered Outcomes Research Trust Fund ("PCORI") Fee](https://benefitsattorney.com/irs-issues-guidance-on-patient-centered-outcomes-research-trust-fund-pcori-fee/) - The IRS has now issued guidance, in question and answer form, on the new Patient-Centered Outcomes Research Trust Fund ("PCORI") Fee. The guidance confirms that the fee applies even to health plans for tax-exempt organizations or governmental entities. Highlights of the guidance:The fee is to be paid by the insurance company if the plan is
- [Detroit's Bankruptcy Highlights Risks, Benefits of Governmental Pensions](https://benefitsattorney.com/detroits-bankruptcy-highlights-risks-benefits-of-governmenta-pensionsf-government-pensions/) - Detroit's bankruptcy has brought to the fore issues faced by participants in underfunded public (governmental) retirement plans. As explained in an article on CNN, "Just how generous are Detroit's pensions?", Detroit's pension promises as a whole are in line with pensions provided to nongovernmental workers in the area. Nevertheless, as CNN summarizes the situation, "Detroit's
- [District Court:  Pennsylvania Retirement Plan Must Recognize Canadian Same-Sex Marriage of Illinois Couple](https://benefitsattorney.com/district-court-pennsylvania-retirement-plan-must-recognize-canadian-same-sex-marriage-of-illinois-couple/) - As described in a previous article, the Supreme Court's recent decision in the Windsor case (which overturned the federal prohibition on recognition of same-sex marriages) has created a muddled situation in instances in which one or more relevant jurisdictions recognize same-sex marriage, but other(s) do not. The District Court for the Eastern District of Pennsylvania
- [Who is a spouse?  Different federal agencies take differing approaches after Windsor](https://benefitsattorney.com/who-is-a-spouse-different-federal-agencies-take-differing-approaches-after-windsor/) - Since the publication of this article, Treasury and the IRS have announced that any legal same-sex marriage will be recognized for federal tax purposes, regardless of whether the couple's home state recognizes the marriage. See this post. The Department of Labor has also issued final regulations under the Family & Medical Leave Act which recognize
- [Deadline to Submit Opinion and Advisory Letter Applications for Defined Benefit Mass Submitter Plans Extended](https://benefitsattorney.com/deadline-to-submit-opinion-and-advisory-letter-applications-for-defined-benefit-mass-submitter-plans-extended/) - Today's Internal Revenue Bulletin includes Announcement 2013-37, which extends the date for filing defined benefit mass submitter lead plans to the IRS from October 31, 2013 to January 31, 2014. This deadline parallels the deadline for other master and prototype defined benefit plans, and is the same as the deadline for individually designed plans that
- [Department of Labor Announces That Same-Sex Marriages Will Be Recognized For ERISA Purposes, Regardless of the Laws of the Employer's or Employee's State](https://benefitsattorney.com/department-of-labor-announces-that-same-sex-marriages-will-be-recognized-for-erisa-purposes-regardless-of-the-laws-of-the-employers-or-employees-state/) - The Department of Labor has now issued Technical Release No. 2013-04 (September 18, 2013), in which it announces that for purposes of Title 1 of the Employee Retirement Income Security Act of 1974 ("ERISA"), the term "spouse" will be read to refer to any individuals who are lawfully married under any state law, including individuals
- [IRS Creates Simplified Procedures for Refunds of Employment Taxes on Spousal Benefits](https://benefitsattorney.com/irs-creates-simplified-procedures-for-refunds-of-employment-taxes-on-spousal-benefits/) - The IRS has now issued Notice 2013-61, which provides procedures for requesting refunds on employment taxes paid with respect to spousal benefits for same-sex spouses. Some highlights: Refunds are available only with respect to married same-sex couples, not same-sex couples who are in a civil union or domestic partnership but not married. However, they are
- [California Superior Court Finds Vested Right to Retiree Health Benefits](https://benefitsattorney.com/california-superior-court-finds-vested-right-to-retiree-health-benefits/) - Pension plans of businesses and most tax-exempt organizations are subject to federal rules which permit them to discontinue accruals of benefits at any time, so long as previously accrued benefits are preserved. (Internal Revenue Code section 411.) By contrast, pension plans of governmental employers are typically subject to protections under court decisions based on federal
- [California Public Pension Ballot Initiative Would Eliminate Vested Right to Future Benefit Accruals](https://benefitsattorney.com/california-public-pension-ballot-initiative-would-eliminate-vested-right-to-future-benefit-accruals/) - A California statewide ballot initiative proposal, The Pension Reform Act of 2014 was filed on October 15, 2013. The proposal if passed would amend the California constitution to provide that employees have no vested rights in future pension and retiree health benefit accruals, but only to benefits accrued based on past employment. As such, it
- [If You Like Your Insurance, You Can Keep Your Insurance...  At Least For Another Year](https://benefitsattorney.com/if-you-like-your-insurance-you-can-keep-your-insurance-at-least-for-another-year/) - In the wake of negative publicity about individuals and small businesses losing their existing health insurance due to the Affordable Care Act, the Department of Health & Human Services, in consultation with the Treasury Department and the Department of Labor, has provided transitional relief. The transitional relief applies only if certain conditions are met, as
- [Businesses Denied State Income Tax Deductions for Fringe Benefits for Same-Sex Spouses](https://benefitsattorney.com/businesses-denied-state-income-tax-deductions-for-fringe-benefits-for-same-sex-spouses/) - The below article has now been rendered obsolete by Bostic v. Schaefer (4th Cir. 2014), cert. denied (2014), which struck down the ban on same-sex marriage in Virginia and by the Supreme Court's later decision in Obergefell v. Hodges, which struck down all bans on same-sex marriage. As discussed in the chart, "State Taxes and
- [Judge in Detroit Bankruptcy Case Denies Any Special Protections for Pensions](https://benefitsattorney.com/judge-in-detroit-bankruptcy-case-denies-any-special-protections-for-pensions/) - Judge Steven W. Rhodes of the U.S. Bankruptcy Court for the Eastern District of Michigan had now issued an opinion stating that the bankruptcy proceedings for the City of Detroit can go forward. The opinion provided no special protections for as yet unfunded pension benefits (although benefits already in the pension funds were protected). The
- [Cafeteria Plans Need to Move Fast to Take Advantage of Year-End IRS Guidance](https://benefitsattorney.com/cafeteria-plans-need-to-move-fast-to-take-advantage-of-year-end-irs-guidance/) - On June 26, 2013, the Supreme Court issued the Windsor decision, striking down a provision in the federal Defense of Marriage Act which had precluded recognition of same-sex marriages. In September, the Internal Revenue Service ("IRS") announced that same-sex couples legally married in a state that recognized such marriages would now be treated as married
- [OPM Finalizes Long-Awaited Phased Retirement Regulations for Federal Government](https://benefitsattorney.com/opm-issues-long-awaited-proposed-phased-retirement-regulations-for-federal-government/) - Highlights of the regulations, as issued by the Office of Personnel Management (OPM) today: Participation is entirely voluntary, and requires the mutual consent of both the employee and employing agency.Agencies have the discretion to approve some, all, or none of the phased retirement applications received from employees, and can if they wish have a policy
- [IRS Updates Guidance on Governmental Plan Determination Letters](https://benefitsattorney.com/irs-updates-guidance-on-governmental-plan-determination-letters/) - As of October 9, 2014, the Internal Revenue Service has updated its page on determination letters for governmental plans. The page contains information for any governmental plan considering obtaining an IRS determination letter, including the following: Dates for submission of IRS determination letter requests for governmental plans.Benefits of submitting an IRS determination letter request.Scope of
- [Chart comparing elective plans updated](https://benefitsattorney.com/elective-plans-updated/) - The chart comparing 457(b) plans, 403(b) plans, 401(k) plans, and deemed IRAs as vehicles for voluntary employee savings has now been updated to reflect recent developments, including new limits for 2015.
- [Determination Letters for Governmental Plans Don't Address Pick-Up Contributions and Excess Benefit Arrangements](https://benefitsattorney.com/govtdeterminationletterlimits/) - The IRS has issued a reminder that governmental plan sponsors who apply for IRS determination letters covering the qualified status of their plans can't rely on a favorable letter for whether:contributions made to the plan are the employer's "pick-up contributions" (i.e., pretax employee contributions under section 414(h)(2) of the Internal Revenue Code), orthe plan has
- [IRS opens determination letter process for governmental plans](https://benefitsattorney.com/irs-opens-up-the-determination-letter-process-for-governmental-plans/) - In recent years, the Internal Revenue Service ("IRS") has been allowing plan sponsors to request determination letters on the qualified status[foot]A "qualified" plan is a retirement plan that meets all of the requirements of Internal Revenue Code section 401(a) to obtain certain tax benefits. There are alternative ways of obtaining favorable tax status for a
- [Family & Medical Leave Act regulations protect same-sex spouses, regardless of domicile](https://benefitsattorney.com/family-medical-leave-act-regulations-amended-to-protect-same-sex-spouses-regardless-of-domicile/) - Immediately after the Supreme Court's decision in United States v. Windsor, the Department of Labor announced that for purposes of the spousal protections of the Family and Medical Leave Act of 1993 (FMLA), it would recognize a same-sex marriage only if it was legal in the jurisdiction of the couple's domicile. It has now reversed
- [Defined Benefit Versus Defined Contribution:  Lessons from Utah](https://benefitsattorney.com/defined-benefit-versus-defined-contribution-lessons-from-utah/) - The Pension Research Council of The Wharton School of the University of Pennsylvania has done a study on the effects of Utah's change in its pension system. Before the change, employees participated in a defined benefit plan. Employees hired after the change were given a choice between a hybrid (defined benefit/defined contribution) plan or a
- [IRS Clarifies That Plans Do Not Necessarily Have to Recoup Overpayments](https://benefitsattorney.com/irs-clarifies-that-plans-do-not-necessarily-have-to-recoup-overpayments/) - What should a retirement plan sponsor do if it discovers that it has overpaid benefits to a retiree or other former employee? The question has recently arisen in the case of the pension plan of Pontiac, Michigan, which accidentally overpaid many of its retirees an average of $1,000 over a 16-month period. Historically, many pension
- [Can a state retirement system deny benefits to felons?  It's complicated.](https://benefitsattorney.com/can-a-state-retirement-system-deny-benefits-to-felons-its-complicated/) - Many state laws provide that an individual who commits a felony related to his or her official duties will forfeit benefits under the state retirement system. It is clear that such provisions in a pension plan are permissible if they were included in a pension plan on its adoption, or if they apply only to
- [EEOC: Discrimination based on sexual orientation or transgender status is prohibited sex discrimination](https://benefitsattorney.com/eeoc-discrimination-based-on-sexual-orientation-or-transgender-status-is-prohibited-sex-discrimination/) - Federal law contains provisions forbidding discrimination based on several classifications: race, sex, veteran status, etc. However, no federal law explicitly prohibits discrimination based on sexual orientation or transgender status. As a result, many employers in states which do not have their own legislation barring discrimination based on sexual orientation or transgender status have assumed that
- [Employee benefits effects of the Supreme Court decision on the Affordable Care Act](https://benefitsattorney.com/employee-benefits-effects-of-the-supreme-court-decision-on-the-affordable-care-act/) - In King v. Burwell, the Supreme Court today upheld a key provision of the Patient Protection and Affordable Care Act ("ACA"). What is the effect of this decision on employee benefit plans? What did the Supreme Court decision say? The ACA includes four major provisions affecting individuals: It requires insurance companies to insure anyone, regardless
- [State Taxes for Married Same-Sex Couples](https://benefitsattorney.com/state-taxes-for-married-same-sex-couples/) - In light of the Supreme Court decision in Obergefell v. Hodges, employers that maintain plans covering employees in same-sex marriages who live in any of the states that previously did not recognize same-sex marriage will have to adjust state tax withholding and reporting for such employees. State Taxes and Married Same-Sex Couples Before Obergefell provides
- [Employee benefits effects of Supreme Court same-sex marriage decision](https://benefitsattorney.com/employee-benefits-effects-of-supreme-court-same-sex-marriage-decision/) - On June 26, 2015, the Supreme Court struck down all state bans on same-sex marriage in Obergefell v. Hodges. For employers, this decision raises the issue of what changes must be made in employee benefits to reflect the decision. For this purpose, we will look at three categories of employers: those that have already been
- [Governmental Plan Determination Letters:  Last Chance?](https://benefitsattorney.com/governmental-plan-determination-letters-last-chance/) - On July 21, 2015, the Internal Revenue Service ("IRS") issued Announcement 2015-19, in which it announced that it would be making substantial changes to the determination letter program intended to allow retirement plan sponsors to ensure that their plans are qualified (eligible for tax benefits). This announcement will affect all retirement plans intended to be
- [IRS determination letters after 2016; what are the options?](https://benefitsattorney.com/determination-letters-after-2016-what-are-the-options/) - As previously discussed, faced with substantial budget cuts, the Internal Revenue Service ("IRS") has announced that it is eliminating most determination letters (letters concerning the qualified status of retirement plans, which gives rise to numerous tax benefits), effective December 31, 2016. (Announcement 2015-19.) In the past, individually designed retirement plans were able to obtain a
- [Domestic Partnership Converted Retroactively to Marriage After Death Provides Basis for Spousal Benefits](https://benefitsattorney.com/domestic-partnership-converted-retroactively-to-marriage-after-death-provides-basis-for-spousal-benefits/) - In a case that has obvious implications for employee benefit plans, the Veterans' Administration ("VA") has just provided survivor benefits to the partner of a service member, even though the partners were not married before the service member's death. The VA Case In the case, Joe Krumbach and Army veteran Jerry Hatcher registered in Seattle
- [Economically  Targeted  Investments: Department of Labor Guidance Leaves Many Questions Open](https://benefitsattorney.com/economically-targeted-investments-department-of-labor-guidance-leaves-many-questions-open/) - On October 22, 2015, the Department of Labor issued new guidance, Interpretive Bulletin 2015-01, relating to the fiduciary standards under ERISA in considering economically targeted investments ("ETIs"), or investments chosen to foster specific social goals, such as economic development and/or home ownership in a particular state or area. What does this guidance mean for fund
- [Proposed Regulations:  Normal Retirement Age for Governmental Plans](https://benefitsattorney.com/proposed-regulations-normal-retirement-age-for-governmental-plans/) - On January 27, 2016, the IRS issued proposed regulations governing the extent to which governmental pension plans must comply with the rules governing normal retirement ages. In general, the rules are a positive step from the perspective of governmental plan sponsors, but they contain a few potential pitfalls. Background The qualification rules of the Internal
- [Department of Labor Issues Final Guidance on Investment Advice to Employee Benefit Plans](https://benefitsattorney.com/department-of-labor-issues-final-guidance-on-investment-advice-to-employee-benefit-plans/) - On April 8, 2016, the Department of Labor ("DOL") issued final guidance dealing with investment advice to ERISA plans and their participants. While this guidance does not by its terms apply to governmental and church plans (which are not subject to ERISA), such plans often use DOL guidance as an indication of best practices which
- [A Trump Presidency: What Does It Mean for Employee Benefits?](https://benefitsattorney.com/a-trump-presidency-what-does-it-mean-for-employee-benefits/) - Based on both campaign promises and Donald Trump's plans for his first 100 days, a Trump presidency is likely to make major changes in employee benefits law. The most significant ones are likely to be:Major changes in the Affordable Care Act (although the timing and extent of such changes are unclear), combined with expansion of
- [Webinar - Phased Retirement Programs: Exploring the Issues](https://benefitsattorney.com/join-us-for-a-free-webinar-phased-retirement-programs-exploring-the-issues/) - Phased retirement has become increasingly popular among two groups of employees: those who would like to begin easing away from work at a younger age, and those who need to continue working at older ages but require a less demanding schedule. We recently conducted a webinar to help employers identify the situations in which phased
- [Department of Labor Regulations Permit State and Local Governments to Set Up Retirement Plans for Private Employers](https://benefitsattorney.com/department-of-labor-regulations-permit-state-and-local-governments-to-set-up-retirement-plans-for-employers/) - In recent years, several states have adopted laws requiring private (nongovernmental) employers to set up payroll deduction individual retirement accounts, individual retirement annuities, or Roth IRAs (collectively, IRAs) for their employees. Certain localities have also indicated an interest in setting up such programs. ERISA by its terms generally preempts any and all state laws relating
- [What's Happening with the Affordable Care Act?](https://benefitsattorney.com/whats-happening-with-the-affordable-care-act/) - The recent flurry of activity around the Affordable Care Act (ACA) has many people confused about where it stands, and what the employer's obligations are. The following summarizes the activity so far: Legislative Repeal Activity A popular meme suggests that the Senate voted to eliminate virtually all of the provisions of the ACA, including the
- [Employers Need to Adopt Pre-Approved 403(b) Plans by March 31, 2020](https://benefitsattorney.com/sponsors-of-prototype-403b-plans-need-to-request-opinion-or-advisory-letters-by-march-31-2020/) - With the IRS no longer issuing rulings or determination letters on individually designed qualified plans or § 403(b) plans under most circumstances, the importance of pre-approved plans (master, prototype, and volume submitter plans) has been vastly increased. Adoption of a pre-approved plan is now the sole method for an employer to have assurance that its
- [IRS Issues Self-Assessment Forms for Federal, State, and Local Government Employers](https://benefitsattorney.com/irs-issues-self-assessment-forms-for-federal-state-and-local-government-employers/) - The IRS has now issued a series of forms to enable federal, state, and local governments to assess their compliance with federal tax statutes, and has set forth some common errors found in examining such employers. Several of the forms relate to employee benefits issues, and may be of assistance to governments trying to ensure
- [Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines](https://benefitsattorney.com/navigating-pension-and-annuity-payments-general-rule-and-taxation-guidelines/) - A 76-page PowerPoint presentation from a live Lorman Telecom webinar, "Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines," is now available by clicking here. The webinar covered distributions from qualified plans (pension, profit sharing, stock bonus, and 401(k), including Roth accounts), IRAs (regular and Roth), and commercial annuities. Topics covered: Sources of distributions
- [Nonprofits and Governments Face Compensation and Benefits Issues under the New Tax Law](https://benefitsattorney.com/nonprofits-and-governments-face-compensation-and-benefits-issues-under-the-new-tax-law/) - The recently passed tax bill imposes a 21% excise tax on excess compensation and excess severance benefits of certain executives of nonprofit and governmental employers. The provision has a substantial impact on the compensation and benefits that such organizations can provide for their executives. Moreover, the determination of which employers, and which executives, are covered
- [New Immigration Rules Create Issues for Employer Health Plans](https://benefitsattorney.com/new-immigration-rules-create-issues-for-employer-health-notices/) - A leaked draft of Proposed Department of Homeland Security (“DHS”) regulations indicates that certain non-US citizens may be disadvantaged in extending or adjusting their immigration status if they obtain health insurance coverage through the Health Insurance Marketplace (“Marketplace”) set up under the Patient Protection and Affordable Care Act (“ACA”) or Medicaid, or obtain benefits under
- [New PowerPoint:  Avoiding Fringe Benefit Pitfalls:  Tax Traps, De Minimis Rules, Correction Procedures, Fiduciary Risks](https://benefitsattorney.com/new-powerpoint-avoiding-fringe-benefit-pitfalls-tax-traps-de-minimis-rules-correction-procedures-fiduciary-risks/) - A recent CLE webinar guided benefits counsel and advisers on recent rules and regulations in providing fringe benefits to employees and avoiding dangerous and costly issues that arise regarding such benefits including personal liability under ERISA. The panel discussed key considerations in structuring fringe benefits, tax traps, de minimis rules, effective correction procedures and methods

## Pages

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- [NPR:  State Tax Laws ‘A Mess’ For Same-Sex Couples And Employers](https://benefitsattorney.com/npr/) - In this segment, Carol V. Calhoun was interviewed by Robin Young, Co-host of National Public Radio's "Here and Now" program, on the state tax issues affecting same-sex married couples and their employers. You can click on the arrow to listen to it. A summary and a transcript are available by clicking here. And the chart
- [CBS Evening News: Did Enron Steal From Employees?](https://benefitsattorney.com/cbs-evening-news-enron-segment-242002/) - In this segment, Carol V. Calhoun was interviewed by CBS News Correspondent Sharyl Attkisson on the legal ramifications of Enron's pension activities. A transcript is available by clicking here.
- [Contact](https://benefitsattorney.com/contact/) - Carol V. Calhoun I have retired as an employee benefits attorney, and this site is archived only. Thus, this form should be used only if you want to ask to use these materials on another site. By completing this form, you agree to this site's privacy policy.
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## Articles

- [Starter 401(k) plans under SECURE2.0: Helping small employers fast-track a retirement plan](https://benefitsattorney.com/articles/starter-401k-plans-under-secure2-0-helping-small-employers-fast-track-a-retirement-plan/) - In 2024, a provision in the SECURE 2.0 legislation permits an employer that is not sponsoring a retirement plan to offer a starter 401(k) or safe harbor 403(b) plan to its employees that is exempt from certain nondiscrimination requirements. SECURE 2.0 permits a starter 401(k) exempt from certain requirements.
- [403(b) Plan Design and Compliance](https://benefitsattorney.com/articles/section-403b-plan-design-and-operation/)
- [Pre-approved Plan Design and Compliance](https://benefitsattorney.com/articles/pre-approved-plan-design-and-compliance/)
- [Preapproved 403(b) Plans](https://benefitsattorney.com/articles/preapproved-403b-plans/)
- [Executive Compensation Arrangements for Tax-Exempt Organizations](https://benefitsattorney.com/articles/executive-compensation-arrangements-for-tax-exempt-organizations/)
- [Substantial Risk of Forfeiture Under the IRC](https://benefitsattorney.com/articles/substantial-risk-of-forfeiture/)
- [Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A)](https://benefitsattorney.com/articles/nonqualified-deferred-compensation-rules-for-tax-indifferent-entities-section-457a/)
- [Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans](https://benefitsattorney.com/articles/supreme-court-same-sex-marriage-decisions-create-new-rules-for-employee-benefit-plans/) - After publication of this article, the Department of Labor revised regulation under the Family & Medical Leave Act to provide protections for legally married same-sex spouses, regardless of their state of domicile. Moreover, the discussion does not take into account the Supreme Court's later decision in Obergefell v. Hodges, which struck down bans on same-sex
- [Maryland to End Benefits For Employees' Domestic Partners](https://benefitsattorney.com/articles/maryland-to-end-benefits-for-employees-domestic-partners/) - The discussion does not take into account the Supreme Court's later decision in Obergefell v. Hodges, which struck down bans on same-sex marriage. An updated look at the pros and cons of continuing domestic partner benefits can be found at this link. The Baltimore Sun is reporting that with same-sex marriage now available, Maryland state
- [Subrogation and Reimbursement Clause  (Summary Plan Description)](https://benefitsattorney.com/articles/subrogation-and-reimbursement-clauses-for-summary-plan-description/) - = Drafting Notes = Alternate & Optional Clauses Subrogation and Reimbursement Rights The Plan has a right to be reimbursed for the amount of any benefits it pays out to you if you receive, directly or indirectly, any money from a third party (such as a person responsible for an injury or an insurance company)
- [Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis, Legal Section](https://benefitsattorney.com/articles/tobacco-2/) - The above book is out of print. However, the chapter on legal issues is available below, or as a Microsoft Word document by clicking here. Analysis of Legal Issues Concerning Tobacco Divestment and Socially Screened Investments G. Daniel Miller and Carol V. Calhoun, Esqs. In recent years, many fiduciaries of pension funds have considered whether
- [403(b) Plan Audit Issues](https://benefitsattorney.com/articles/ria4/) - In recent years, the Internal Revenue Service ("IRS") has been taking a keen interest in the functioning of so-called "403(b) plans," i.e., retirement savings programs based on annuities, custodial accounts, or church retirement funds set up to qualify under Internal Revenue Code ("Code") section 403(b). This interest was obvious from the guidelines the IRS issued
- [State Taxes and Married Same-Sex Couples](https://benefitsattorney.com/articles/state-taxes-and-married-same-sex-couples-2/) - The article is set forth here exactly as it appeared in Baltimore OUTloud. An updated version that includes citations and links to the relevant authorities can be found at this link. Moreover, the discussion does not take into account the Supreme Court's later decision in Obergefell v. Hodges, which struck down bans on same-sex marriage.
- [IRS Clarifies Rollover Rules](https://benefitsattorney.com/articles/bcln/) - The IRS has now updated its sample rollover notice to employees to reflect the changes made by the Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"), P.L. 107-16. Notice 2002-3, 2002-2 IRB 1 (December 26, 2001). In the process, it has also clarified for employers some of its interpretations of the changes made
- [The Tax Law and the Nonqualified Variable Annuity](https://benefitsattorney.com/articles/annuity/) - I. INTRODUCTIONFor decades Congress, Treasury, and the Service have struggled overthe proper tax treatment of annuities, 1/ particularly variable annuities. The Tax Reform Act of 1986 (1986 TRA) 2/ and Treasury Regulations interpreting Section 817(h) have affected the tax treatment of variable annuities. At the same time, there does not appear to have been any effort to
- [The Division of Pensions Across Borders](https://benefitsattorney.com/articles/aaml/) - For over a decade, the legislatures and courts of a number of states and countries have paid increasing attention to the treatment of pensions in separation and divorce proceedings. 1/ This attention stems from the realization that the right to pension benefits can be the most valuable asset acquired over the course of a marriage,
- [Same-Sex Marriage: Thinking About Employee Benefits](https://benefitsattorney.com/articles/samesexmarriage/) - The discussion does not take into account the Supreme Court's later decision in Obergefell v. Hodges, which struck down bans on same-sex marriage. Thus, much of this article is now obsolete, and is preserved only for historical interest. Part 1 - December 14, 2012 - Private Employers Same-sex marriage is legal in Maryland as of
- [TAM Clarifies Tax and Withholding Consequences of Early Retirement Incentives and Failed Section 457 Plans](https://benefitsattorney.com/articles/ria3/) - Technical Advice Memorandum ("TAM") 199903032 (October 2, 1998) provides new guidance on the tax and withholding rules which apply to nonqualified deferred compensation and severance plans of governmental and other tax-exempt employers. Under the rules set forth in the TAM, many plans which employers have thought of as severance plans would be treated as deferred
- [Deadline for Amending Governmental Section 457 Plans Approaching](https://benefitsattorney.com/articles/ria2/) - Internal Revenue Service ("IRS") officials have recently expressed concern that many state and local governmental section 457 plans will become "ineligible plans" as defined in Internal Revenue Code ("Code") section 457(f) as of January 1, 1999. The result would be to cause covered employees to be liable for income taxes on vested amounts deferred under
- [Deferred Retirement Option Plans ("DROP" Plans)](https://benefitsattorney.com/articles/ria/) - In recent years, many retirement plans, particularly those operated by state and local governments, have adopted some form of deferred retirement option, or "DROP," plans. This article discusses what a DROP plan does, what the attraction of a DROP plan is from the perspective of both the employer and the plan member, and the legal

## Books

- [Benefits Guide: Basics, Government and Tax-Exempt Organizations](https://benefitsattorney.com/books/benefits-guide-basics-government-and-tax-exempt-organizations/) - Carol V. Calhoun has written a Benefits Guide entitled "Government and Tax-Exempt Organizations" for Bloomberg Law. The Bloomberg Law Benefits Guide is intended to be a resource for non-benefits practitioners that is easy to understand and explains complex topics in a straightforward way. Ms. Calhoun's guide covers the types of plans maintained by governmental and
- [Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis 2000](https://benefitsattorney.com/books/tobacco/) - Most Funds Resist Urge to Divest of Tobacco Stocks, Despite Worsening Performance on Wall Street, IRRC Study Finds WASHINGTON, D.C. – Most pension funds and university endowments are still holding tobacco stocks, despite the industry’s mounting legal problems and recent poor showing on Wall Street, finds a new study by the impartial Investor Responsibility Research

## Charts

- [Maximum Benefits and Contributions Limits](https://benefitsattorney.com/charts/maximums/)
- [Pre-approved Plan Eligibility Checklist](https://benefitsattorney.com/charts/pre-approved-plan-eligibility-checklist/) - Use this checklist to determine which retirement plans can use pre-approved plan documents to satisfy the requirements for preferential tax treatment under the Internal Revenue Code (I.R.C.). The IRS maintains preapproved plan programs pursuant to Rev. Proc. 2023-37, (1) for retirement plans described in I.R.C. § 401(a) (qualified plans), and (2) for annuity contracts or
- [Substantial Risk of Forfeiture Definition Comparison Chart](https://benefitsattorney.com/charts/substantial-risk-of-forfeiture-definition-comparison-chart/) - The chart that follows compares the circumstances in which a person’s rights to compensation are subject to a substantial risk of forfeiture (SRF) for purposes of income taxation under each of sections 83, 409A, 457, and 457A of the Internal Revenue Code (I.R.C.), Social Security and Medicare (FICA) taxation under I.R.C. § 3121(v)(2), and excise
- [State Retirement Systems](https://benefitsattorney.com/charts/state-retirement-systems/) - Select a state and press "Go" to see retirement systems for that state. Or use the search box below to search for a system.
- [State Taxes and Married Same-Sex Couples Before Obergefell](https://benefitsattorney.com/charts/state-taxes-and-married-same-sex-couples-before-obergefell/) - Update: On June 26, 2015, the Supreme Court held in Obergefell v. Hodges that all states must recognize same-sex marriages. This means that employers must adjust state tax reporting and withholding for all employees in same-sex marriages who live in states that did not previously recognize their marriages. The discussion below, written before the Obergefell
- [Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems](https://benefitsattorney.com/charts/appfa/) - Note: This outline is a basic summary of the principal Internal Revenue Code qualification requirements that apply to governmental plans, other than plans described in Code section 403(b) or 457(b). It also includes selected Code requirements that do not relate to qualification. It is very general in nature, and does not replace research on specific

## Speeches

- [Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know](https://benefitsattorney.com/speeches/overview-of-the-tax-cuts-and-jobs-act-what-individuals-and-business-owners-need-to-know/) - The Tax Cuts and Jobs Act (Pub. L. No. 115-97) made a number of changes to the taxes affecting both individuals and businesses. A seminar discussed the impact on both individuals and businesses, including the effect on employee compensation and benefits. A copy of the PowerPoint for the presentation is below.
- [Outlook on Employee Benefits](https://benefitsattorney.com/speeches/outlook-on-employee-benefits/) - Carol V. Calhoun spoke at the 2017 Stable Value Investment Association (SVIA) Spring Seminar on "Outlook on Employee Benefits." The Meeting Booklet, and outlines of each of the topics covered, are below: MEETING BOOKLET Copy of the meeting booklet HANDOUT "A Trump Presidency: What Does It Mean for Employee Benefits?" DOL FIDUCIARY RULES Issue: protecting
- [403(b) and 457(b) Plan Compliance Challenges:  Avoiding Pitfalls in Plan Design and Administration](https://benefitsattorney.com/speeches/403b-and-457b-plan-compliance-challenges-avoiding-pitfalls-in-plan-design-and-administration/) - A recent Strafford CLE webinar guided employee benefits counsel on key compliance challenges in the design and administration of 403(b) and 457(b) plans and methods to overcome them. A panel discussed complex rules and pitfalls to avoid in plan design, key administrative challenges, the universal availability rule, excess contributions, hardship distributions, and methods to limit
- [New IRS Correction Rules for Retirement Plans](https://benefitsattorney.com/speeches/new-irs-correction-rules-for-retirement-plans/) - A recent Strafford CLE webinar provided employee benefits counsel, plan sponsors, and administrators guidance on identifying critical retirement plan issues and correction methods. The panel discussed new IRS self-correction rules and procedures. The PowerPoint slides for the portion of the presentation given by Carol V. Calhoun are below.
- [Public Retirement Systems: Effect of EGTRRA, USERRA, domestic partnership developments, and recent cases](https://benefitsattorney.com/speeches/nctr4/) - Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"), Public Law No. 107-16 (IRS sample plan amendments to comply with EGTRRA are now available.) Portability In-service EGTRRA will permit in-service transfers of assets from a 403(b) plan (tax-sheltered annuity or custodial account) or governmental 457(b) plan (nonqualified deferred compensation plan) to purchase service credit
- [Taxation of Service-Connected and Non-Service-Connected Disability Benefits under Governmental Plans](https://benefitsattorney.com/speeches/service/) - SERVICE-CONNECTED DISABILITY -- BEST CHARACTERIZATION FOR TAX PURPOSES Tax status -- Service-connected disability benefit under a "statute in the nature of a workmen's compensation act" is nontaxable under Internal Revenue Code section 104(a)(1). Requirements: Disability benefit must be provided under a statute. Statute need not be entitled "worker's compensation"; disability benefits can be provided under an
- [Avoiding Fringe Benefit Pitfalls:  Tax Traps, De Minimis Rules, Correction Procedures, Fiduciary Risks](https://benefitsattorney.com/speeches/avoiding-fringe-benefit-pitfalls-tax-traps-de-minimis-rules-correction-procedures-fiduciary-risks/) - A recent CLE webinar guided benefits counsel and advisers on recent rules and regulations in providing fringe benefits to employees and avoiding dangerous and costly issues that arise regarding such benefits including personal liability under ERISA. The panel discussed key considerations in structuring fringe benefits, tax traps, de minimis rules, effective correction procedures and methods
- [Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines](https://benefitsattorney.com/speeches/navigating-pension-and-annuity-payments-general-rule-and-taxation-guidelines/) - Employers and those involved in administering retirement plans often do not understand the rules for navigating distributions from such plan. For example, how do the rules for when an employee can take a distribution interrelate with the rules for when an employee is subject to tax penalties on a distribution? Can an employee take a
- [Purchased Service Credit](https://benefitsattorney.com/speeches/nappa2/) - Budget Bill Changes to Section 415 Limits on Purchased Service Credit. The 1997 Budget Bill, Public Law 105-34, contained provisions regarding the section 415 implications of purchased service credit, as follows: Prior law. The Internal Revenue Code imposes two sets of limits on contributions to qualified plans: Benefits under a defined benefit plan, to the
- [Phased Retirement Programs: Exploring the Issues](https://benefitsattorney.com/speeches/phased-retirement-programs-exploring-the-issues/) - Phased retirement has become increasingly popular among two groups of employees: those who would like to begin easing away from work at a younger age, and those who need to continue working at older ages but require a less demanding schedule. We recently conducted a webinar to help employers identify the situations in which phased
- [Recent Developments in Benefits/Executive Compensation Affecting Tax Exempt Organizations](https://benefitsattorney.com/speeches/recent-developments-in-benefits-executive-compensation-affecting-tax-exempt-organizations/) - The Tax Cuts and Jobs Act of 2017 made a number of changes affecting the compensation and benefits that governmental, church, and other tax-exempt organizations can provide to their employees. Given the short time between introduction and passage of the Act, it is not surprising that many of the new provisions are unclear in their
- [2001 Developments in 457(b) Plans of State and Local Governments](https://benefitsattorney.com/speeches/aba4-2/) - Elective contributions limits Limits raised: From $8,500 in 2001 to $11,000 for 2002, rising to $15,000 for 2006. Catch-up limits for governmental 457(b) plans: For each of the three years prior to retirement, the catch-up becomes double the dollar limit. Employees age 50 and over can get an extra (catch-up deduction) of $1,000, going to
- [Uniformed Services Employment and Reemployment Rights Act ("USERRA"), 38 U.S.C. §§ 4301 et seq.:  the employee benefits aspects](https://benefitsattorney.com/speeches/nctr2/) - Who is eligible for USERRA rights? The individual must hold or have applied for a civilian job. (Note: Jobs employers can show to be held for a brief, nonrecurrent period with no reasonable expectation of continuing for a significant period do not qualify for protection.) The individual must have given written or verbal notice to
- [Governmental Plans Update (2001-2002)](https://benefitsattorney.com/speeches/aba5/) - (Note: This outline covers new developments other than federal legislation. See Mary Beth Braitman's outline for federal legislative developments.) Chief Counsel Opinion on Social security taxation of salary reduction contributions Chief Counsel opinion on 403(b) plans. Under Internal Revenue Code ("Code") section 3121(a)(5)(D), contributions to a 403(b) plan are subject to FICA taxes (Social Security
- [457 Update, Including New Regulations, for 2001-2002](https://benefitsattorney.com/speeches/aba4/) - Proposed Code § 457 Regulations (May 17, 2002)Written plan document.The proposed regulations for the first time specifically require a written plan document.This contrasts with a governmental 403(b) plan, or a non-ERISA salary-reduction-only 403(b) arrangement of a nongovernmental employer, which is not required to have such a document.Timing of Elections.Except for the first month ofan employee's
- [The Issues Institutional Investors Face in Doing Social Investing](https://benefitsattorney.com/speeches/cmc/) - In recent years, many fiduciaries of pension funds and other institutional investors have considered whether they can take into account social concerns, or economic considerations other than pure financial return, along with financial risk and return in making investments for the funds. At the same time, the ongoing debate on whether some portion of the
- [Deferred Retirement Option Plans ("DROP Plans")](https://benefitsattorney.com/speeches/nctr3/) - What is a DROP Plan? An arrangement under which an employee who would otherwise be entitled to retire and receive benefits under an employer's defined benefit retirement plan instead continues working. However, instead of having the continued compensation and additional years of service taken into account for purposes of the defined benefit plan formula, the
- [DROP/Phased Retirement Arrangements, 457 Matches, and Other Current Trends in Governmental Plans](https://benefitsattorney.com/speeches/mbf2/) - Phased retirement - In General Phased retirement refers to any arrangement under which an individual cuts back on hours, duties, or both, before termination of employment due to retirement. Legal issues: Early retirement subsidies may make it unfavorable for employees to stay past the earliest possible retirement date. State and federal constitutional issues may make
- [Medical Savings Accounts](https://benefitsattorney.com/speeches/prima/) - INTRODUCTION On August 21, 1996, President Clinton signed into law the Health Insurance Portability and Accountability Act of 1996 (the "Health Insurance Act"). The purpose of the Health Insurance Act, as stated in the Conference Report, included "to promote the use of medical savings accounts." MEDICAL SAVINGS ACCOUNTS Requirements. A medical savings account ("MSA") is
- [Nondiscrimination Rules for Public Pension Funds](https://benefitsattorney.com/speeches/nappa/) - What Are the Nondiscrimination Rules? Immediate Concerns Universal Availability of Salary Reduction Contributions to Internal Revenue Code ("Code") section 403(b) plans (e.g. tax-deferred annuities for employees of public schools) are already in effect: Basic rule: if any employee of the employer can make a contribution, all must be permitted to make one. Issues: Since statewide
- [The Pomeroy Rollover Legislation (H.R. 3503)](https://benefitsattorney.com/speeches/nappa3/) - The Problem Current Law Currently, the Internal Revenue Code ("Code") permits a participant who receives or is entitled to an otherwise taxable distribution from a plan to roll the money over to the same kind of plan--e.g., from one qualified plan to another, or one tax-deferred annuity to another. A participant can also roll a
- [Excess Benefit Plans](https://benefitsattorney.com/speeches/nctr/) - Background Internal Revenue Code ("Code") section 415 prohibits contributions or benefits in a qualified plan in excess of certain limits. Code section 457(b) provides that a section 457 plan cannot provide for deferrals in excess of certain limits ($7,500 as indexed). Code sections 83, 402(b), and 457(f) normally provide that amounts contributed to a plan
- [Highlights of the 403(b) Examination Guidelines, as Adopted by the Internal Revenue Service, May, 1999](https://benefitsattorney.com/speeches/nappa4/) - Explicit recognition that a 403(b) arrangement may have no "plan documents" other than the annuity contracts or other funding vehicles. IRS won't impose income taxes (though it will impose FICA, FUTA, and excise taxes) for problems corrected under APRSC, TVC. or Audit CAP. Distinction between annuity and custodial account; excess contributions to custodial account, but
- [Pick-Up Issues](https://benefitsattorney.com/speeches/mbf/) - What is a pick-up? Background Employee contributions are never deductible or excludable from income; only employer contributions are. (For this reason, tax-deferred contributions to such plans are 401(k), 403(b), and 457 plans are technically considered employer contributions.) Federal civil service employee in the early 1970s nevertheless argued that he neither received nor had any right
- [Effect of EGTRRA on Public Retirement Systems](https://benefitsattorney.com/speeches/nappa5/) - New Retirement Plan Limits 401(a) Plans All 401(a) Plans Compensation taken into account for non-grandfathered retirees increases from $170,000 to $200,000 per year. Defined benefit plans Dollar limit increases from $140,000 to $160,000 for non-grandfathered retirees. Actuarial adjustments for early and late retirement more generous for non-safety employees. Defined contribution plans Dollar limit on annual
- [Eligible 457 Plans: What's New?](https://benefitsattorney.com/speeches/aba8/) - American Jobs Creation Act of 2004 (H.R.4520), passed by the House and Senate and in conference as of July 15, includes provisions regarding deferred compensation applicable to all employers. Section 671 of the Act provides as follows: Mini-457 for all plans, not just those of tax-exempts. Does not impose caps, but imposes tax upon vesting
- [Key Legislative and Tax Changes That Impact The Performance Of Your Fund](https://benefitsattorney.com/speeches/gunshoses/) - Dealing with mandatory rollovers of involuntary cash-outs:The Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA") P.L. 107-16, 6/7/2001, 115 Stat. 38, Sec. 657(a)) added a provision requiring plans that include the involuntary cashout provision to automatically roll over accounts between $1,000 and $5,000 into traditional IRAs, in the absence of another affirmative direction
- [Federal Law Update, 2003-2004](https://benefitsattorney.com/speeches/nctr5/) - Department of Labor Regulations on Mandatory IRA Rollovers of Small Cashouts (September 28, 2004) Issue: Private Internal Revenue Code ("Code") section 401(a) plans may not provide for mandatory distribution of a separating participant's/beneficiary's account balance (or present value of the accrued benefit) if it is more than $5,000 (the so-called "involuntary cashout provision"). (Code Section.
- [Governmental Plans Update (2003-2004)](https://benefitsattorney.com/speeches/aba6/) - Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (Treasury) - June 14, 2004 Substance: Apply to defined benefit plans and annuity products purchased with account balances in other types of qualified retirement plans and IRAs. Payments must be either nonincreasing or increasing only as the regulations specify. Examples of permitted increases in benefits: The
- [From Defined Benefit to Defined Contribution and Other 2001 Trends in Governmental Plans](https://benefitsattorney.com/speeches/aba3/) - Defined benefit/defined contribution issues Examples: Gain-sharing plans (e.g., Washington State, Idaho). Statewide 401(k) (PLR 200028042 (April 19, 2000)). Statewide other defined contribution plan (PLR 200130057 (May 4, 2001)). Economic Growth and Tax Relief Reconciliation Act of 2001, Public Law 107-16 ("EGTRRA") changes may make defined contribution plans more popular Repeal of 415(e) combined limits on

## Libraries

- [State Materials](https://benefitsattorney.com/library/state2/) - Jump to another library category:Search all Employee Benefits Library links:
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- [United States Code (including ERISA and the Internal Revenue Code)](https://benefitsattorney.com/library/united-states-code/) - Jump to another library category:Search all Employee Benefits Library links:
- [Socially Responsible Investing](https://benefitsattorney.com/library/socially-responsible-investing/) - Jump to another library category:Search all Employee Benefits Library links:
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- [Same-Sex Spouse and Domestic Partner Benefits](https://benefitsattorney.com/library/same-sex-spouse-and-domestic-partner-benefits/) - Jump to another library category:Search all Employee Benefits Library links:
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- [Internal Revenue Service](https://benefitsattorney.com/library/internal-revenue-service/) - Jump to another library category:Search all Employee Benefits Library links:If you click on a category, below, links in that category will appear below the list of categories.
- [Inflation-Adjusted Limits](https://benefitsattorney.com/library/inflation-adjusted-limits/) - Jump to another library category:Search all Employee Benefits Library links:
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## Authorities

- [Alban K.  Barrus  and Hattie C.  Barrus,  Plaintiffs v. United States of America, Defendant, 69-1 U.S. Tax Cas. (CCH) ¶ 9281 (ED NC 1969)](https://benefitsattorney.com/authorities/barras/) - While this case by its terms dealt only with the taxation of a retirement distribution under a now-repealed section of the Internal Revenue Code, it has been used by analogy to determine whether an individual has had a termination of employment that would permit a distribution before age 62 in the case of a pension
- [Advisory Opinion 94-02A](https://benefitsattorney.com/authorities/advisory-opinion-94-02a/) - PWBA Office of Regulations and Interpretations Advisory Opinion February 14, 1994 Morgan, Lewis & Bockius Ms. Carol V. Calhoun 1800 M Street, N.W Washington, D.C. 20036 94-02A ERISA SEC. 3(32), 4(b)(1) Dear Ms. Calhoun: This responds to your request for an advisory opinion concerning whether the District of Columbia Bar Deferred Compensation Plan ("Plan") is
- [IRS Directive Regarding Processing of Governmental Plans Determination Letter Applications with respect to Vesting Issues](https://benefitsattorney.com/authorities/processing-of-governmental-plans-determination-letter-applications-with-respect-to-vesting-issues/) - April 30, 2012 MEMORANDUM FOR MANAGER, EP DETERMINATIONS FROM: Mark O'Donnell, Acting Director, EP Rulings & Agreements SUBJECT: Processing of Governmental Plans Determination Letter Applications with respect to Vesting Issues Purpose: This memorandum sets forth procedures to be applied when reviewing the vesting provisions in determination letter applications for governmental plans (as defined in Section
- [Smith v. Regional Transit Authority, E.D. La., No. 2:12-cv-03059-CJB-KWR, 5/10/13.](https://benefitsattorney.com/authorities/smith-v-regional-transit-authority-e-d-la-no-212-cv-03059-cjb-kwr-51013/)
- [Maldonado Letter](https://benefitsattorney.com/authorities/maldonado-letter/) - March 2, 1987 Mr. Kirk F. Maldonado Stradling, Yocca, Carlson & Rauth 660 Newport Center Dr., Suite 1600 Newport Beach, CA 92660-6441 Dear Mr. Maldonado: This is in response to your letter of July 16, 1986, and subsequent letters of August 26, 1986, and October 14, 1986, in which you request an advisory opinion on
- [Private Letter Ruling 200028042](https://benefitsattorney.com/authorities/plr200028042/) - Internal Revenue Service SIN:414.03-00 Department of the Treasury Washington, DC 20224 Idaho Super Saver State of Idaho c/o Public Employee Retirement System of Idaho 607 N. 8th Street Boise, ID 83702 Person to Contact:ID50-04875 P. McNelis Telephone Number:(202) 622-7502 Refer Reply to:T:EP:RA:T3 Date:APR 19 2000 Attn: Alan H. Winkle Executive Director Legend: Retirement Board B
- [Sanzo v. NYSA-ILA Pension Trust Fund](https://benefitsattorney.com/authorities/sanzo-v-nysa-ila-pension-trust-fund/) - NOT FOR PUBLICATION UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW JERSEY Civ. No. 04-300 (WGB) MEMORANDUM OPINION Anne Sanzo, Plaintiff v. NYSA-ILA PENSION TRUST FUND Defendant APPEARANCES: William J. Finnerty, Esq.Hughes & Finnerty, P.D.25 W. 8th Street P.O. Box 65Bayonne, New Jersey 07002 Counsel for Plaintiff James R. Campbell, Esq.Lambos & JungePamrapo Financial
- [News Release IR-1869](https://benefitsattorney.com/authorities/news-release-ir-1869/) - News Release IR-1869, August 10, 1977 Washington, D.C. -- The Internal Revenue Service today said that issues concerning discrimination and the taxability of the income of trusts relating to state and local government employee retirement plans will not be raised until a review of these matters is completed. The IRS is reconsidering whether the statutory
- [ Announcement 82-146, 1982-47 I.R.B. 53](https://benefitsattorney.com/authorities/announcement-82-146/) - FILING REQUIREMENTS FOR FORM 5500-G, ANNUAL RETURN/REPORT OF EMPLOYEE BENEFIT PLAN Form 5500-G, Annual Return/Report of Employee Benefit Plan, has been obsoleted for plan years beginning after December 31, 1981. Church pension benefit plans that do not elect coverage under Code section 410(d) of the Internal Revenue Code and government pension benefit plans are no
- [PBGC, IRS, AND Department of Labor Guidelines on Asset Reversions](https://benefitsattorney.com/authorities/asset-reversions/) - [PBGC Letterhead] FOR IMMEDIATE RELEASE May 23, 1984 CONTACT: Peter A. Kirsch, Director Communications & Public Affairs Dept. or Jane McVicker Public Affairs Specialist (202) 254-4827 ERISA AGENCIES ANNOUNCE IMPLEMENTATION GUIDELINES ON ASSET REVERSIONS The Pension Benefit Guaranty Corporation (PBGC) announced today that along with the Treasury Department and the Department of Labor, it has
- [Private Letter Ruling 200108010](https://benefitsattorney.com/authorities/pl200108010/) - Internal Revenue Service Number:200108010 Release Date:2/23/2001 Third Party Contact:1/3/2000 to 11/17/2000, Index Numbers:61.00-00, 104.01-00, 105.00-00, 106.00-00, 152.04-00, 501.09-00, 3102.00-00, 3121.01-00, 3306.02-00, 3401.01-00, 3401.04-01, 3402.00-00 Department of the Treasury Person to Contact: Rebecca S. Wilson Telephone Number: 202 622-6040 Refer Reply to: CC:TEGE:EOEG:ET1-PLR-118113-99 Date: 11/17/2000 In re: Legend: Fund = Union = Trust Agreement = Date
- [Notice 2004-79, 2004-49 IRB 898](https://benefitsattorney.com/authorities/notice2004-79/) - Part III Administrative, Procedural, and Miscellaneous Section 106-Contributions by Employers to Accident and Health Plans Effect of the Working Families Tax Relief Act of 2004 on employer-provided accident or health plans. Notice 2004-79 I. PURPOSE This notice provides guidance regarding the effect of the Working Families Tax Relief Act of 2004 (WFTRA), Pub. L. No.
- [Private Letter Ruling 200345043](https://benefitsattorney.com/authorities/plr200345043/) - Release Date: AUGUST 13, 2003 Uniform Issue List Nos.:402.01-00414.09-00 Date: August 13, 2003 Refer Reply To: T:EP:RA:T1 Attn: * * * Legend: State = * * * Department B = * * * Plan X = * * * Group C Employees = * * * Statute D = * * * Act E =
- [Walker v. Board of Trustees, 76 F. Supp. 2d 1105 (D. Colo. 1999)](https://benefitsattorney.com/authorities/walker-v-board-of-trustee/) - Ellsworth WALKER, Virgil Salazar, and Charles Gayles, Plaintiffs, v. BOARD OF TRUSTEES, Regional Transportation District and Amalgamated Transit Union Division 1001 Pension Fund Trust; Regional Transportation District and Amalgamated Transit Union Division 1001 Pension Fund Trust; Rosemarie Snyder; Michael Rucker; Gregg Fisher; Lloyd Mack; Larry Sorget; Earl Nichol, Trustees, Defendants. No. 98-B-2585. United States District
- [Private Letter Ruling 199923056](https://benefitsattorney.com/authorities/plr199923056/) - Significant Index No.: 415.00-00 Internal Revenue Service Department of the Treasury Washington, DC 20224 Contact Person Alice Lynch I.D. No. 50-04478 John F. B1ack, Counsel Telephone Number (202) 622-7137 New York State and Local Retirement Systems In Reference to OP:E:EP:T:3 A. E. Smith State Office Building Albany, New York 12244
- [Technical Advice Memorandum 199903032](https://benefitsattorney.com/authorities/tam199903032/) - Index (UIL) Number: 457-00-00, 3121.16-00, 3401.01-00Date: October 2, 1998 INTERNAL REVENUE SERVICE NATIONAL OFFICE TECHNICAL ADVICE MEMORANDUM CASE MIS Number: TAM-108593-98 District Director: * * * Taxpayer's Name: * * * Taxpayer's Address: * * * Taxpayer's Identification No: * * *Year Involved: * * *Date of Conference: * * *LEGEND:Taxpayer = * * *Employer
- [Fields letter](https://benefitsattorney.com/authorities/fields-letter/) - Mr. August D. FieldsGodwin, Carlton & Maxwell NCNB Plaza, Suite 3400 901 Main Street Dallas, TX 75202-3714 Aug. 20, 1991 Dear Mr. Fields: This letter is in response to your request for general information, dated June 15, 1991, regarding the application of the limitations of section 415 under the Internal Revenue Code to state and

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