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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Loan refinancing deemed a taxable distribution. |
Upshaw, Alice A.; Pulliam, Darlene |
|
Sep 1, 2009 |
512 |
| Qualified plans: partial plan terminations. |
Manary, Nancy J.; O'Malley, William P. |
|
Apr 1, 2009 |
1325 |
| How independent is a 'qualified independent underwriter'? |
Dempere, Juan M. |
|
Mar 22, 2009 |
6116 |
| Are your qualified retirement plans up to date? |
|
|
Jul 1, 2006 |
602 |
| Qualified Retirement Plans: April 2006 Developments. |
Kurtz, Harvey |
|
May 16, 2006 |
752 |
| Qualified Retirement Plans: March 2006 Developments. |
|
|
Apr 12, 2006 |
1435 |
| Best practices in EBP audits: regulatory pressure is heating up the market. |
Hayes, Michael |
|
Apr 1, 2006 |
3114 |
| Qualified Retirement Plans: November 2005 Developments. |
|
|
Jan 5, 2006 |
1728 |
| Tune up your clients' benefit programs: even the best-oiled machines need a little energy boost sometimes. If your clients are large companies, review the pitfalls that could jeopardize the tax-favored status of their employee benefit plans. |
Perdue, Pamela D. |
|
Jan 1, 2006 |
386 |
| Qualified Retirement Plans: August 2005 Developments. |
Kurtz, Harvey |
|
Sep 14, 2005 |
1220 |
| Final Amendments to U.S. Department of Labor Exemption (PTE 84-14) from Prohibited Transaction Rules of the Employee Retirement Income Security Act of 1974 ("ERISA"). |
|
|
Aug 25, 2005 |
1751 |
| Is your retirement plan really safe? Protect your clients' assets from creditors. |
Altieri, Mark P. |
|
Apr 1, 2005 |
2354 |
| IRS Issues News Flash That Highlights Complexities of Automatic Cashouts for Plan Sponsors. |
Hamburger, Paul M.; Nathanson, Natalie M.; Solomon, Todd A. |
|
Mar 2, 2005 |
961 |
| State tax residency issues. |
McGowan, Jeffrey M. |
|
Dec 1, 2004 |
2738 |
| 2005 Limitations For Employee Benefit Plans. |
|
Brief Article |
Oct 26, 2004 |
291 |
| Qualified Retirement Plans: July 2004 Developments. |
|
|
Aug 5, 2004 |
1318 |
| DOL Issues Final COBRA Notice Regulation. |
|
|
Aug 3, 2004 |
1319 |
| Qualified annuity can be based on two lives . |
O'Driscoll, David |
|
May 1, 2003 |
1274 |
| An overview of recent developments in employee benefits, including qualified and nonqualified retirement plans, welfare benefits and executive compensation. |
Stecher, Terri L.E. |
|
Nov 1, 2002 |
3849 |
| Avoiding and correcting problems with plan loans. |
Smith, Annette B. |
|
Jul 1, 2002 |
739 |
| Dividing up retirement-plan assets with a QDRO. |
Ellentuck, Albert B. |
|
May 1, 2002 |
1263 |
| IRS guidance on failed Roth IRA conversion. |
Fiore, Nicholas J. |
|
Mar 1, 2002 |
675 |
| Valuing and comparing physician benefits. (Your Money). |
Sturnick, Doug |
Statistical Data Included |
Mar 1, 2002 |
1817 |
| Employment benefits and divorce: who pays the tax? |
Earles, Melanie James |
|
Feb 1, 2002 |
3348 |
| Navigating the maze of the required minimum distribution rules: new proposed regulations on required minimum distributions go a long way toward easing the complexity of prior proposed regulations, but are still appreciably unwieldy. |
Dilley, Steven C. |
|
Feb 1, 2002 |
2963 |
| New tax law significantly improves benefits of 401(k) and other qualified plans. |
Cochran-Becchina, Ann |
|
Nov 1, 2001 |
7716 |
| QSSTs. |
Laffie, Lesli S. |
|
Oct 1, 2001 |
357 |
| FSA 200107012: new standard for deducting qualified plan contributions? |
Zarzar, Robert |
|
Jul 1, 2001 |
1038 |
| Retirement planning. |
Mioli, Dean |
|
Jul 1, 2000 |
1701 |
| The use of disclaimers for flexibility in planning for qualified retirement assets. |
Jablow, Benjamin A. |
|
Feb 1, 2000 |
4397 |
| The use of disclaimers for flexibility in planning for qualified retirement assets. |
Jablow, Benjamin A. |
|
Dec 1, 1999 |
3775 |
| Repeal of excess retirement accumulations tax creates refund opportunity. |
Doiron, Daniel P. |
|
Aug 1, 1999 |
581 |
| Warning: qualified plans may not be protected in bankruptcy despite Patterson v. Shumate. |
Martin, Ronald T.; Gerson, Mervyn S.; Levine, Marcia E. |
|
Nov 1, 1998 |
8023 |
| New pension plan self-correction programs. |
Hollingsworth, Tracy |
Brief Article |
Aug 1, 1998 |
296 |
| Repeal of the family aggregation rules in defining HCEs in a qualified plan. |
Wasserstrum, David |
|
Aug 1, 1998 |
1086 |
| Rev. Proc. 98-22, relating to the employee plans compliance resolution system. |
|
|
Jul 1, 1998 |
5255 |
| Revocable trusts can be named as qualified plan beneficiaries. |
Lipschultz, Brent S. |
|
Jun 1, 1998 |
912 |
| Recovering the 15% excise tax under the TRA '97. |
Scheidlinger, Jay A. |
|
May 1, 1998 |
613 |
| Small business tax solutions. |
Matthews, Greg |
|
Aug 1, 1997 |
1254 |
| The down side of downsizing. |
Fiore, Nicholas |
|
Jul 1, 1997 |
669 |
| Corrective action for incorrect plan distributions. |
Field, Karen M. |
|
Jun 1, 1997 |
463 |
| IRS extends "same desk" rule. |
Patterson, Martha Priddy |
|
Jun 1, 1997 |
568 |
| Qualified plan/option arrangement. |
Yurkovic, Denis L. |
|
Jun 1, 1997 |
722 |
| Small Business Job Protection Act adds simplicity (and complexity.) |
Doolittle, Marilyn C. |
|
Jun 1, 1997 |
4642 |
| Qualified plans and self-correction. |
Hollingsworth, Tracy |
Brief Article |
May 1, 1997 |
292 |
| Employers may provide option to postpone minimum distributions. |
Josephs, Stuart R. |
|
May 1, 1997 |
963 |
| New self-correction policy for retirement plans. |
Kleinheksel, Douglas K. |
|
May 1, 1997 |
1099 |
| IRS offers some QDRO help. |
|
Brief Article |
Apr 1, 1997 |
402 |
| IRS issues new model SIMPLE plan. |
|
Brief Article |
Mar 1, 1997 |
215 |
| New rules for tax-exempt and government benefit plans. |
|
Brief Article |
Feb 1, 1997 |
309 |
| New strategies for new laws. |
Guven, Neriman |
|
Feb 1, 1997 |
2293 |
| Charitable gifts of retirement plan benefits. |
Schramka, E.G. |
|
Feb 1, 1997 |
983 |
| New hire rollovers don't trigger immediate coverage testing requirement. |
Bell, Lorraine |
|
Jan 1, 1997 |
589 |
| Court decisions clarify QDRO rules for ERISA plans. |
Kautter, Dave |
|
Jan 1, 1997 |
533 |
| QDROs made simple. |
|
Brief Article |
Jan 1, 1997 |
391 |
| Planning around the "success" tax. |
Lusby, Roger W., III |
|
Dec 1, 1996 |
784 |
| Current developments in employee benefits. |
Richardson, Terry |
|
Nov 1, 1996 |
7809 |
| Eligible rollover distributions. |
Daum, Timothy A. |
|
Sep 1, 1996 |
663 |
| Qualified retirement plan loans. |
Daum, Timothy A. |
|
Sep 1, 1996 |
684 |
| Anti-abuse pension regulations. |
Gingerich, Henry F. |
|
Aug 1, 1996 |
997 |
| Equity investment of public employees pension fund will save Hoosier taxpayers $43 billion. |
|
|
Jul 3, 1996 |
404 |
| Clinton offers major pension changes. |
|
Brief Article |
Jul 1, 1996 |
397 |
| IRS to conform certain rules for 401(k) and 403(b) plans. |
|
Brief Article |
Jul 1, 1996 |
596 |
| A warning to CPAs on employee benefit plan audits. |
Walker, David M. |
|
Jun 1, 1996 |
1576 |
| Employee benefit plan audit answers. |
Walker, David M. |
|
Jun 1, 1996 |
1852 |
| Select-group qualified nonelective contributions. |
Field, Karen M. |
|
Jun 1, 1996 |
1703 |
| Planning opportunity for surviving spouse who is beneficiary of IRA and qualified plan. |
Yurkovic, Denis L. |
|
Jun 1, 1996 |
1013 |
| Long-awaited regulations proposed on loans from qualified plans. |
Chesny, Gina M. |
|
May 1, 1996 |
1100 |
| DOL proposes regulations on when participant contributions become plan assets. |
Chesny, Gina M. |
Brief Article |
May 1, 1996 |
359 |
| IRS issues participant loan guidance. |
Pevarnik, Thomas |
Brief Article |
Mar 1, 1996 |
282 |
| Amnesty deadline approaches for qualified plans. |
Pevarnik, Thomas |
Brief Article |
Mar 1, 1996 |
327 |
| Rollover of qualified plan benefits - importance of form. |
Wells, Jennifer L. |
Brief Article |
Jan 1, 1996 |
376 |
| Treatment of payments made by employer to qualified plans under settlement agreement. |
Meyer, Patrick J. |
Brief Article |
Jan 1, 1996 |
294 |
| Sec. 403(b) plans - voluntary correction program could save exempt organizations large penalties. |
Seelig, Steven A. |
|
Nov 1, 1995 |
1107 |
| Current developments in employee benefits. |
Walker, Deborah |
|
Nov 1, 1995 |
9551 |
| Planning for large retirement savings at death: payout strategies for minimizing taxes. |
Weber, Richard P. |
|
Oct 1, 1995 |
3375 |
| Pension simplification proposal aims to encourage savings. |
|
Brief Article |
Oct 1, 1995 |
363 |
| Employers slow to respond to voluntary IRS 403(b) plan compliance program. |
|
Brief Article |
Sep 1, 1995 |
380 |
| To recalculate or not to recalculate life expectancies. |
George, Dick |
|
Sep 1, 1995 |
925 |
| Small business tax solutions. |
Matthews, Gregory |
|
Aug 1, 1995 |
724 |
| Correcting property contributions to qualified plans. |
Patterson, Martha Priddy |
|
Jun 1, 1995 |
517 |
| Restoration of plan investment losses is not a contribution. |
Cumberland, Brian |
|
Jun 1, 1995 |
718 |
| Transfers from money purchase plan to profit-sharing plan. |
Yurkovic, Denis L. |
|
Jun 1, 1995 |
1137 |
| Field directive says part-timers cannot be excluded. |
Yurkovic, Denis L. |
Brief Article |
Jun 1, 1995 |
424 |
| 401(k) hardship distributions. |
Lynch, Michael |
|
Jun 1, 1995 |
500 |
| Grace period ends Aug. 21, 1995 for waiving penalties on property contributions to qualified retirement plans. |
Josephs, Stuart R. |
|
May 1, 1995 |
1258 |
| Age-weighted profit-sharing plans may benefit small companies. |
Warren, Joseph F., Jr. |
Brief Article |
May 1, 1995 |
194 |
| Retirement plans and divorce settlements. |
Brinker, Thomas M., Jr. |
|
Apr 1, 1995 |
671 |
| The real cost of nonqualified deferred compensation plans. |
Frazier, Kyle C. |
|
Mar 1, 1995 |
1007 |
| Sponsors offer more 401(k) investment choices. |
|
|
Jan 1, 1995 |
709 |
| Estate taxes and retirement plans. |
Burns, Diana T. |
|
Dec 1, 1994 |
1510 |
| Current developments in employee benefits. |
Walker, Deborah |
|
Dec 1, 1994 |
7763 |
| Determination letters for pension plans. |
Fiore, Nicholas |
|
Nov 1, 1994 |
619 |
| Loans from qualified plans to owner-employees can be prohibited transactions. |
Nadel, Alan A. |
|
Nov 1, 1994 |
563 |
| Current developments in employee benefits. |
Walker, Deborah |
|
Nov 1, 1994 |
8395 |
| Most 401(k) sponsors are complying with 404(c) rules to limit liability. |
|
|
Sep 1, 1994 |
420 |
| Retirement plans of inside directors. |
Schooley, Rita L. |
|
Aug 1, 1994 |
488 |
| Corporate downsizing - tax treatment of leased employees. |
Heikkinen, Debra L. |
|
Jul 1, 1994 |
684 |
| Spousal rollover rights when trust is qualified plan beneficiary. |
Bachan, Michael P. |
|
Jul 1, 1994 |
634 |
| Prohibited transactions for qualified employee benefits plans. |
Seetharaman, Ananth |
|
Jul 1, 1994 |
5399 |
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