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Venable LLP
- Employee Benefits Services
- Employee Benefits Professionals
- Employee Benefits Insights
- Employee Benefits Publications
- Employee Benefits Speaking Engagements
News Stories
- IRS Benefits & Contributions Limits and Social Security Wage Base for 2025
- New Article: Starter 401(k) plans under SECURE 2.0: Helping small employers fast-track a retirement plan
- New chart: Pre-approved Plan Eligibility Checklist
- New article: Executive Compensation Arrangements for Tax-Exempt Organizations
- New article: 403(b) Plan Design and Compliance
- New Article: Pre-Approved 403(b) Plans
- New article: Pre-approved Plan Design and Compliance
- New Article: Substantial Risk of Forfeiture Under the IRC
- New Article: Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A)
- IRS Announces 415 and Other Limits for 2024
- SECURE 2.0 Roth Catch-up Requirement Notice – Effect on Governmental Plans
- Fifth Edition of the Governmental Plans Answer Book Published
- Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs Updated
- New PowerPoint: New IRS Correction Rules for Retirement Plans
- IRS Revenue Procedure Eases Correction Procedures
- New Benefits Guide: Government and Tax-Exempt Organizations
- 457 Answer Book, Eighth Edition, Published
- 403(b) and 457(b) Plan Compliance Challenges PowerPoint Now Available
- IRS Permits New Benefits in High Deductible Health Plans
- New PowerPoint: Avoiding Fringe Benefit Pitfalls: Tax Traps, De Minimis Rules, Correction Procedures, Fiduciary Risks
- New Immigration Rules Create Issues for Employer Health Plans
- Sample Subrogation and Reimbursement Clauses for Summary Plan Description Now Available
- Carol V. Calhoun quoted in “Will the Nick Sabin tax apply to Nick Sabin?”
- “Effect of the Tax Cuts and Jobs Act of 2017 on Nonprofits and Governments,” PowerPoint now available
- “Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know,” PowerPoint now available
- Nonprofits and Governments Face Compensation and Benefits Issues under the New Tax Law
- Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines
- IRS Issues Self-Assessment Forms for Federal, State, and Local Government Employers
- Employers Need to Adopt Pre-Approved 403(b) Plans by March 31, 2020
- What’s Happening with the Affordable Care Act?
- Department of Labor Regulations Permit State and Local Governments to Set Up Retirement Plans for Private Employers
- Webinar – Phased Retirement Programs: Exploring the Issues
- A Trump Presidency: What Does It Mean for Employee Benefits?
- Department of Labor Issues Final Guidance on Investment Advice to Employee Benefit Plans
- Carol V. Calhoun Quoted in BNA Article, “IRS Rules Keep Status Quo for Many Governmental Plans”
- Proposed Regulations: Normal Retirement Age for Governmental Plans
- Economically Targeted Investments: Department of Labor Guidance Leaves Many Questions Open
- Domestic Partnership Converted Retroactively to Marriage After Death Provides Basis for Spousal Benefits
- IRS determination letters after 2016; what are the options?
- Governmental Plan Determination Letters: Last Chance?
- Employee benefits effects of Supreme Court same-sex marriage decision
- State Taxes for Married Same-Sex Couples
- Employee benefits effects of the Supreme Court decision on the Affordable Care Act
- EEOC: Discrimination based on sexual orientation or transgender status is prohibited sex discrimination
- Can a state retirement system deny benefits to felons? It’s complicated.
- IRS Clarifies That Plans Do Not Necessarily Have to Recoup Overpayments
- Defined Benefit Versus Defined Contribution: Lessons from Utah
- Family & Medical Leave Act regulations protect same-sex spouses, regardless of domicile
- Employee Benefits Effects of Treasury, IRS and Department of Labor Announcements That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes
- Carol Calhoun quoted in article on elimination of domestic partner benefits
- IRS opens determination letter process for governmental plans
- Determination Letters for Governmental Plans Don’t Address Pick-Up Contributions and Excess Benefit Arrangements
- Chart comparing elective plans updated
- IRS Updates Guidance on Governmental Plan Determination Letters
- OPM Finalizes Long-Awaited Phased Retirement Regulations for Federal Government
- NPR Interview, “State Tax Laws ‘A Mess,’ For Same Sex-Couples and Employers.”
- New article: State Taxes and Married Same-Sex Couples
- Cafeteria Plans Need to Move Fast to Take Advantage of Year-End IRS Guidance
- Judge in Detroit Bankruptcy Case Denies Any Special Protections for Pensions
- Businesses Denied State Income Tax Deductions for Fringe Benefits for Same-Sex Spouses
- If You Like Your Insurance, You Can Keep Your Insurance… At Least For Another Year
- California Public Pension Ballot Initiative Would Eliminate Vested Right to Future Benefit Accruals
- New article: Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans
- California Superior Court Finds Vested Right to Retiree Health Benefits
- IRS Creates Simplified Procedures for Refunds of Employment Taxes on Spousal Benefits
- 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
- Deadline to Submit Opinion and Advisory Letter Applications for Defined Benefit Mass Submitter Plans Extended
- Who is a spouse? Different federal agencies take differing approaches after Windsor
- Carol V. Calhoun Quoted in Tax Notes Article, “Unreleased Technical Advice Memoranda Illuminate IRS Position on Pension Deferral Plans”
- District Court: Pennsylvania Retirement Plan Must Recognize Canadian Same-Sex Marriage of Illinois Couple
- Detroit’s Bankruptcy Highlights Risks, Benefits of Governmental Pensions
- IRS Issues Guidance on Patient-Centered Outcomes Research Trust Fund (“PCORI”) Fee
- IRS Issues Guidance on Vesting Standards to Be Followed By Governmental, Church Plans
- Federal District Court Blocks Michigan Law Eliminating Health Benefits for Domestic Partners of Public Employees
- District Court: QDRO Cannot Change Existing Beneficiary of Joint and Survivor Annuity
- Health care costs now the biggest recurring family expense; governments look to employers to help
- Governmental Workers Retiring in Greater Numbers
- Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems Updated
- Plan Found to Be “Governmental” Even Though Originally Established by Private Entity
- New article: Maryland to End Benefits For Employees’ Domestic Partners
- Forbes: Rhode Island State Pension Admits History Of Kickbacks And SEC Inquiry
- New Revenue Procedure Establishes 403(b) Pre-Approved Plan Program
- CalSTRS Finalizes Divestments from Gun Manufacturers
- Governmental Health Plans Face New Fee for 2014-2016
- Expanded Correction Program for 403(b) Plans
- Social Security Tax Rates Return to Higher Levels for 2013
- New Article: Same-Sex Marriage: Thinking About Employee Benefits
- Final Regulations Govern FICA Taxation of 403(b) Contributions
- Final Regulations Issued Under Code Section 403(b)
- Distributions from a Pension Plan Under a Phased Retirement Program
- Final IRS Regulations Clarify Maximum Limits for Governmental Qualified Plans
- Post-death qualified domestic relations order invalidated
- Let’s kill all the lawyers?
- Future Cost-of-Living Increases Included in 415(b) Calculation
- New Mandatory Rollover Rules Will Apply to Government, Church Plans
- Form 1945, Statement Concerning Your Employment in a Job Not Covered by Social Security, Released
- IRS Code & Subject Directory Available Online
- Working Families Tax Relief Act Affects Domestic Partner Benefits
- Speech outline, “Federal Law Update, 2003-2004,” now available
- Speech outline, “Key Legislative and Tax Changes That Impact The Performance Of Your Fund,” now available
- Department of Labor Issues Guidance Regarding Missing Participants in Defined Contribution Plans
- Automatic Rollover Safe Harbor: Final Rule and Prohibited Transaction Class Exemption
- Speech outline, “Eligible 457 Plans: What’s New?,” now available
- Speech outline, “Governmental Plans Update,” now available
- Carol Calhoun interviewed on CBS Evening News regarding Enron
- Milwaukee Journal Sentinal, “Cost of retirement blitz is big unknown”
- Milwaukee Journal Sentinal, “Pensions too rich for IRS?”
- Carol Calhoun quoted in “The fleecing of 403(b) participants”
Articles
- Starter 401(k) plans under SECURE2.0: Helping small employers fast-track a retirement plan
- 403(b) Plan Design and Compliance
- Executive Compensation Arrangements for Tax-Exempt Organizations
- Preapproved 403(b) Plans
- Pre-approved Plan Design and Compliance
- Substantial Risk of Forfeiture Under the IRC
- Nonqualified Deferred Compensation Rules for Tax-Indifferent Entities (Section 457A)
- Subrogation and Reimbursement Clause (Summary Plan Description)
- State Taxes and Married Same-Sex Couples
- Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans
- Maryland to End Benefits For Employees’ Domestic Partners
- Same-Sex Marriage: Thinking About Employee Benefits
- IRS Clarifies Rollover Rules
- Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis, Legal Section
- 403(b) Plan Audit Issues
- TAM Clarifies Tax and Withholding Consequences of Early Retirement Incentives and Failed Section 457 Plans
- Deadline for Amending Governmental Section 457 Plans Approaching
- Deferred Retirement Option Plans (“DROP” Plans)
- The Division of Pensions Across Borders
- The Tax Law and the Nonqualified Variable Annuity
Books
Charts
- Maximum Benefits and Contributions Limits
- Pre-approved Plan Eligibility Checklist
- Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs
- State Retirement Systems
- Substantial Risk of Forfeiture Definition Comparison Chart
- Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems
- State Taxes and Married Same-Sex Couples Before Obergefell
Speeches
- New IRS Correction Rules for Retirement Plans
- 403(b) and 457(b) Plan Compliance Challenges: Avoiding Pitfalls in Plan Design and Administration
- Avoiding Fringe Benefit Pitfalls: Tax Traps, De Minimis Rules, Correction Procedures, Fiduciary Risks
- Recent Developments in Benefits/Executive Compensation Affecting Tax Exempt Organizations
- Overview of the Tax Cuts and Jobs Act: What Individuals and Business Owners Need to Know
- Navigating Pension and Annuity Payments: General Rule and Taxation Guidelines
- Outlook on Employee Benefits
- Phased Retirement Programs: Exploring the Issues
- Federal Law Update, 2003-2004
- Key Legislative and Tax Changes That Impact The Performance Of Your Fund
- Eligible 457 Plans: What’s New?
- Governmental Plans Update (2003-2004)
- 457 Update, Including New Regulations, for 2001-2002
- Governmental Plans Update (2001-2002)
- From Defined Benefit to Defined Contribution and Other 2001 Trends in Governmental Plans
- 2001 Developments in 457(b) Plans of State and Local Governments
- Public Retirement Systems: Effect of EGTRRA, USERRA, domestic partnership developments, and recent cases
- Effect of EGTRRA on Public Retirement Systems
- DROP/Phased Retirement Arrangements, 457 Matches, and Other Current Trends in Governmental Plans
- Deferred Retirement Option Plans (“DROP Plans”)
- Pick-Up Issues
- The Issues Institutional Investors Face in Doing Social Investing
- Highlights of the 403(b) Examination Guidelines, as Adopted by the Internal Revenue Service, May, 1999
- Taxation of Service-Connected and Non-Service-Connected Disability Benefits under Governmental Plans
- Excess Benefit Plans
- Uniformed Services Employment and Reemployment Rights Act (“USERRA”), 38 U.S.C. §§ 4301 et seq.: the employee benefits aspects
- The Pomeroy Rollover Legislation (H.R. 3503)
- Purchased Service Credit
- Nondiscrimination Rules for Public Pension Funds
- Medical Savings Accounts
Libraries
- Accounting
- Applicable Federal Rates
- Benefits-Related Associations
- Cases
- Church Plans
- Department of Labor
- Directories of Attorneys
- Federal Register
- Governmental Plans
- GSA Publications
- Inflation-Adjusted Limits
- Internal Revenue Service
- Law Reviews
- Legal Search Engines and Directories
- Legislation
- Message Boards
- Miscellaneous
- Other Government Agencies
- Pension Benefit Guaranty Corporation (“PBGC”)
- Regulations
- Retirement Savings Calculators
- Same-Sex Spouse and Domestic Partner Benefits
- Social Security Administration
- Socially Responsible Investing
- State Materials
- United States Code (including ERISA and the Internal Revenue Code)