Employee Benefits

Topics

April 1, 2018

Congress extends expired provisions

The Bipartisan Budget Act of 2018 has many tax provisions, including retroactive extensions of a number of tax credits.

April 1, 2018

Private company equity grants: New Sec. 83(i)

In the case of a privately held company, the income inclusion rules present a problem in that employees
pay tax on receipt of stock for which there is not a ready market to sell shares.

April 1, 2018

IRS assesses employer shared-responsibility payments under the Affordable Care Act

Employers need to understand how to respond to this IRS correspondence assessing proposed payments.

April 1, 2018

Continuing resolution postpones Cadillac and medical device taxes, suspends tax on health insurers

The continuing resolution to fund the government also delays the so-called Cadillac tax on high-cost health plans for an additional two years beyond 2019.

March 22, 2018

Abusive Roth IRA transactions

The IRS identified transactions that improperly avoid limits on contributions to Roth IRAs.

February 9, 2018

Bipartisan Budget Act contains several tax provisions

The Bipartisan Budget Act of 2018 has many tax provisions, including retroactive extensions of a number of tax credits.

February 6, 2018

IRS announces 2018 pension contribution limits under tax reform act

The IRS revealed that the recalculated 2018 pension contribution limits are unchanged from the numbers issued before the tax reform bill was enacted.

February 1, 2018

Health reimbursement arrangements for small employers

The IRS recently issued a notice to provide guidance on qualified small employer HRAs under Sec. 9831(d).

January 23, 2018

Government funding bill postpones some health care taxes

The continuing resolution to fund the government through Feb. 8 also delays the so-called Cadillac tax on high-cost health plans for an additional two years beyond 2019.

January 1, 2018

IRS announces 2018 pension plan contribution limits

The IRS released the inflation-adjusted amounts that apply to pension and 401(k) plans for 2018.

January 1, 2018

The 60-day rollover rule: Self-certifying waiver eligibility

A recent IRS pronouncement allows self-certification of some permissible reasons for a waiver of the 60-day requirement for rollover contributions.

December 1, 2017

The trouble with Tibble

A recent court decision demonstrates that retirement plan trustees need to constantly evaluate whether the options selected are in the best interest of the plan participants.

November 1, 2017

Marketed wellness and health plans may not pass muster

Plans are being marketed based on their tax benefits, but the IRS warns they can lead to unexpected taxes for the employer and employees.

October 19, 2017

2018 pension plan contribution limits are announced

The IRS released the inflation-adjusted amounts that apply to pension and 401(k) plans for 2018.

October 1, 2017

Federal retirement savings plan ended

Due to “extremely low” demand and high costs, the Treasury Department announced that it is ending the myRA retirement savings program.

September 28, 2017

How to make sure an HSA avoids ERISA

The DOL has provided safe harbors to help employers ensure they avoid ERISA.

September 21, 2017

Beware of tax promoters purporting to save employment taxes on health plans

A number of wellness plans and health plan arrangements have been marketed to employers as a way to save employment and income taxes for employers and employees.

September 1, 2017