Legislative Updates
-
House Passes American Health Care Act: So Now What?
On May 4, 2017, the House of Representatives narrowly passed the American Health Care Act of 2017 (the AHCA). Action to “repeal and replace” the Affordable Care Act (ACA) was a key item on the Republican agenda after the 2016 […]
-
The 2017 Operational Compliance List – A Promised Tool from the IRS
By Sheila M. Ninneman, JD. The Internal Revenue Service (IRS) handed sponsors of individually designed plans the second of two annual compliance tools on February 27, 2017, when it published the Operational Compliance List on its website. The first tool […]
-
IRS: Forfeitures can fund QNECs and QMACs
By Sheila Ninneman, JD. On January 18, 2017, the Internal Revenue Service (“IRS”) issued proposed regulations that amend the definitions of qualified matching contributions (“QMACs”) and qualified nonelective contributions (“QNECs”) so that they can be funded with plan forfeitures. Background […]
-
Findley Reviews Proposed Regulations Under Section 457
By Marc Stockwell. I. Overview and Possible Action Steps for Plan Sponsors On June 21, 2016, the Internal Revenue Service (IRS) issued proposed regulations prescribing rules under Section 457 of the Internal Revenue Code (“Code”) in connection with the taxation […]
-
Findley Reviews Proposed Regulations Under Section 409A
By Marc Stockwell. Overview and Possible Plan Sponsor Action Steps On June 21, 2016, the Internal Revenue Service (IRS) issued proposed regulations prescribing rules under Section 409A of the Internal Revenue Code (“Code”) that provide certain clarifications and modifications to […]
- Categories
