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Groom Resources

Plan Design and Taxation Publications

Your criteria matched 112 publications:

  • Practice Area: Plan Design and Taxation
PR Treasury Issues Guidance for Puerto Rico Qualification of Retirement Plans
February 6, 2012
IRS Updates the Filing Process for Qualified Plans
January 2012
Form 8955-SSA Participant Notice Requirements
January 11, 2012
New IRS Regulation Project Tackles Definition of ‘Governmental Plan’
December 2011
Recent Developments Involving Same-Sex Marriage, Civil Unions and Gender Identity Disorder
December 2, 2011
IRS Grants Much-Needed Relief for 1099-K Reporting
November 22, 2011
The IRS 2011–2012 Priority Guidance Plan: A Long List for Employee Benefits
November 2011
IRS Again Postpones Plan Amendment Deadlines For Cash Balance and Other Hybrid Plans
October 18, 2011
IRS Announces New Voluntary Worker Classification Settlement Program
October 3, 2011
Employee Plans Enforcement Activities - An Overview
September 2011
Update on US Tax Issues for Puerto Rico Plans
July 27, 2011
New French Tax Withholding Law on Equity Compensation Carries a Global Reach (and Criminal Penalties)
July 26, 2011
A New Plan Design Feature for Qualified Plans: The Roth “In-Plan” Rollover
Form 8955-SSA is Now Available and the Deadline Has Been Extended
July 5, 2011
Qualified Pension Plans for Puerto Rico Employees - The Perfect Storm Has Arrived
July 2011
Tax Treatment on the Payment of IRA Fees Gets a New (but Familiar) Private Letter Ruling
May 2011
Pilot Program Extended for TIN Masking for Payee Statements
April 19, 2011
FATCA; Norway - International Benefits Developments for US Multinational Plan Sponsors
April 12, 2011
New UK Pension Auto-enrolment Law Raises Questions for US Employers with UK Employees
April 4, 2011
IRS Maintains Favorable Position on IRA Owner's Direct Payment of "Wrap Fees"
March 4, 2011
The New Puerto Rico Internal Revenue Code - Plan Sponsors May Need to Take Action in 2011
March 3, 2011
Final FBAR Regulations Offer Helpful Relief for Plans – But No Blanket Exception
February 24, 2011
"PTINs" For Payroll and Employee Benefits Practitioners
February 7, 2011
A New Plan Design Feature—The “In-Plan” Roth Conversion
January 2011
IRS Provides Further Guidance on Operation of the Small Business Health Insurance Tax Credit
January 5, 2011
IRS Overhauls Group Trust Guidance
December 21, 2010
Cash Balance Plan Regulations Address Many Knotty Issues
December 15, 2010
First Round of Guidance on Roth "In-Plan" Conversions
November 24, 2010
Increased IRS Outreach on Qualified Plan Issues
November 10, 2010
"Cost Basis" Regulations Impact Stock-Based Compensation
November 5, 2010
Increased Reporting Penalties and Cell Phone Relief in the Small Business Jobs and Credit Act of 2010
October 6, 2010
IRS Releases Draft Form For Claiming the Small Business Health Insurance Tax Credit
October 6, 2010
"In-Plan" Roth Conversions
October 4, 2010
Comment Letter on Form 1099-MISC Expansion
September 21, 2010
IRS Issues Guidance on Basis Reporting Errors
July 26, 2010
2010 Plan Amendments and EGTRRA Determination Letter Filing Deadline
July 2010
Freezing Defined Benefit Pension Plans
June 2010
IRS Launches 401(k) Compliance Checklist
June 8, 2010
IRS Provides Important Details on the 2010 Small Business Health Care Tax Credit
May 25, 2010
Reminder – Required 2010 Tax-Qualified Plan Amendments and January 2011 IRS Determination Letter Filing Deadline
May 25, 2010
The Return of Worker Classification Audits: Impacts More Than Employment Taxes
Spring 2010
Additional IRS Additional Guidance on HIRE Act - 2010 FICA Tax Exemption and 2011 Retention Credit
May 18, 2010
New High Earner Tax in the UK Applies to US Pension Plan Contributions and Accruals
May 13, 2010
Tax-Free Treatment for Adult Child's Health Care Coverage
May 4, 2010
Military Relief Under the HEART Act: Year-End Plan Amendments Needed
May 2010
List of Corresponding Plans for US-Belgium Tax Treaty Purposes Announced
April 20, 2010
H.R. 4994 Passes House – Favorable Cell Phone Relief Comes at a Price – Increased Reporting Penalties on Information Returns
April 16, 2010
IRS Issues Needed Guidance on the HIRE Act - 2010 FICA Tax Exemption and 2011 Retention Credit
April 8, 2010
Another Court Rules That Severance Pay is Not FICA wages
April 6, 2010
IRS 401(k) Compliance Checklist Coming Soon
April 6, 2010
Employer Payroll Changes for HIRE Act Relief
March 31, 2010
Allocating "Basis" in Partial and Split Rollovers – Can We Still Rely on Code Section 402(c)(2)?
March 29, 2010
IRS 2009 - 2010 Guidance Plan: A Look at What’s Coming
March 2010
IRS Pension Distribution Reporting Changes For 2010
March 3, 2010
New Fiduciary Considerations for U.S. Public and Private Pension Plan Governance
March 2010
Obama Budget Proposes Major Worker Classification Reforms
March 1, 2010
2010—A Look at the Upcoming Year
January 2010
IRS Worker Classification Initiative
October 27, 2009
IRS Clarifies Tax Impact of Qualified Plan Rollovers to Roth IRA
September 30, 2009
IRS Modifies Determination Letter Process for Governmental Plans
August 12, 2009
DOL Provides Some Form 5500 Relief for 403(b) Plans
July 22, 2009
Groom Comments on Pension Provisions of the US Model Tax Treaty
July 13, 2009
Groom Comments Recommend That IRS Not Impose Additional Information Reporting In Employer Stock-Based Compensation Programs
June 30, 2009
Cell Phone Substantiation
June 15, 2009
Groom Comments on Proposed IRS 403(b) Prototype Plan Program
June 4, 2009
Friction at the Border - Recent Cross Border Developments
May 2009
Groom Comments on IRS Pilot Government Plan Questionnaire
May 20, 2009
Self-Directed IRA Myths
May 12, 2009
IRS Guidance on Proposed 403(b) Prototype Plan Program
April 14, 2009
OECD turns its attention to possible further regulation of DC plans, impact of accounting standards
April 2009
What's New in US - 2008 Pension Law Changes Impact Pension Underfunding Rules
April 2009
"Making Work Pay" Credit in American Recovery and Reinvestment Act
March 6, 2009
Hot Topics in Governmental Plans
March 6, 2009
Groom Comments on Administrative Procedures and Rules for IRAs
February 26, 2009
IRS Guidance on Section 457A Foreign Deferred Compensation Rules
February 3, 2009
2009 National Tax Sheltered Annuity Association National Conference
February 2009
Groom Comments on 2009 Suspension of Required Minimum Distribution Rules
January 29, 2009
IRS Extends Deadline for 403(b) Plan Document Compliance
December 16, 2008
ERISA for Securities Professionals
December 2008
Comment on Governmental Plan Determination Letter Issues
November 5, 2008
Financial Bailout Legislation
October 2, 2008
IRS Considering Modifying Determination Letter Process for Governmental Plans
October 2008
Employee Stock Purchase Plans: IRS Updates to Rules and Reporting Requirements
September 4, 2008
IRS Announces ESOP Dividend Reporting Changes
June 30, 2008
IRS Guidance on Supplemental Wage Withholding
June 30, 2008
US Department of Labor Issues Guidance on Certain Aspects of Global Investment Pooling: Another Step Towards Global Pensions?
June 2008
Final 403(b) Regulations Make 2008 a Key Planning Year
April 25, 2008
Final IRS Regulations Make Major Changes in the 403(b) World
March 24, 2008
Proposed Cash Balance Plan Regulations
March 4, 2008
Proposed IRS Regulations Provide Clarity For Automatic Enrollment Programs
November 30, 2007
A Second Bite? The Availability of Section 1346(a)(1) as an Alternative Remedy to Section 7426(a)(1) in EC Term of Years Trust v. US
September 2007
Proposed IRS Regulations on Entertainment Use of Business Aircraft
June 20, 2007
IRS Guidance on Cash Balance and Other Hybrid Defined Benefit Plans
January 8, 2007
Final IRS Regulations on Supplemental Wage Withholding
July 27, 2006
International Body Enters Debate Over Governance & Funding of US Pension Plans
July 2006
IRS Updates the EPCRS Program
July 2006
International Body Promotes Stricter Funding Requirements for Public and Private Pension Plans
June 5, 2006
Comprehensive IRS Guidance on Roth 401(k) and 403(b) Plans
February 1, 2006
403(b) and 457(b) Plan Issues Under the New Proposed 415 Regulations
October 13, 2005
Proposed IRS Rules on Use of Electronic Technologies
August 2, 2005
IRS Proposes Comprehensive Update of Section 415 Regulations
July 11, 2005
Are You Prepared? Uncertainty of Section 409A's Impact on Multinational Corporations Looms
Spring 2005
Pension Provisions in the New Bankruptcy Legislation
April 28, 2005
Automatic Rollovers – March 28th Deadline is Here
March 31, 2005
Coming Soon . . . The Roth 401(k)
February 24, 2005
Agencies Extend Deadline for New QJSA Disclosure Rules (Generally)
July 6, 2004
A Primer On Employment And Reemployment Rights Of Employees Entering The Armed Services
January 9, 2004
IRS Finalizes Comprehensive New Rules for Split Dollar Plans
September 26, 2003
Deductibility of ESOP Dividends After EGTRRA: Time to Revamp the Administration of ESOP Dividends
June 12, 2002
Catch-Up Contributions: IRS Guidance and Technical Corrections
June 7, 2002
Individual Account Plan MRD Rules
May 16, 2002
IRS Releases Sample EGTRRA Amendments and Key Effective Date Guidance
September 17, 2001

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