IRS Issues Transitional Guidance Regarding Divestiture Rights and A Model Notice
On November 30, 2006, the Internal Revenue Service (the “IRS”) issued Notice 2006–107 in response to the divestiture requirements of
On November 30, 2006, the Internal Revenue Service (the “IRS”) issued Notice 2006–107 in response to the divestiture requirements of
Pension Protection Act Changes The Pension Protection Act (“PPA”), passed this August, institutes requirements for a number of new notices
The recently enacted Pension Protection Act of 2006 (“PPA”) provides important new provisions clarifying the legality of cash balance plans
The Internal Revenue Service has announced the annual cost-of-living adjustments applicable to dollar limitations for pension plans and other items
On August 8, 2006, the Internal Revenue Service (the “IRS”) released the final regulations under Section 411(d)(6) of the Internal
Introduction On May 5, 2006, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2006–27 (the “Revenue Procedure”), the long-awaited
The Internal Revenue Service (the “IRS”)has issued final regulations (the “final regulations”) on the disclosure of relative values of optional
The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) added a new Section 402A to the Internal Revenue
The Internal Revenue Service (“IRS”) has released the 2005 Cumulative List of Changes in Plan Qualification Requirements (the “2005 Cumulative
In June and September of this year, both the Sixth Circuit Court of Appeals and the U.S. District Court for
The Internal Revenue Service has announced the annual cost-of-living adjustments applicable to dollar limitations for pension plans and other items
In December 2003, the Internal Revenue Service (the “IRS”) issued regulations regarding the content of qualified joint and survivor annuity
General On May 25, 2005, the Internal Revenue Service (the “IRS”) published comprehensive proposed regulations under Section 415 of the
On March 2, 2005, the Internal Revenue Service published proposed amendments to the regulations under sections 401(k) and (m) of
In a ruling anxiously awaited by many pension plans (particularly multiemployer plans), the Internal Revenue Service has issued a revenue
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San Francisco, CA 94105-1815
15760 Ventura Boulevard, Suite 910
Los Angeles, CA 91436-2964
329 NE Couch Street, Suite 200
Portland, OR 97232-1332
