Insights & Developments


Federal Tax

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August  31, 2009 - EPCRS — Plan Correction and Disqualification (Portfolio 375)
Navigating Qualified Plan Correction in Light of IRS and DOL Differing Perspectives

Maintaining a qualified pension plan in light of the rigorous and voluminous requirements is a challenge in and of itself. What makes this challenge all the more oftentimes frustrating is the lack of coordination between the two primary agencies that regulate...

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August  04, 2009 - Deferred Compensation Arrangements (Portfolio 385)
Treasury Issues New Executive Compensation Rules for TARP Recipients; Proposes Guidelines for Future Legislation

The IRS has issued Interim Final Regulations1 on the executive compensation provisions of the Emergency Economic Stabilization Act of 2008 (“EESA”),2 and the American Recovery and Reinvestment Act of 2009 (“ARRA”),3 generally effective June 15, 2009...

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