| Tax Management Compensation Planning Journal 1992 |
| Title | Subject | Authors |
|---|
| Accounting for postretirement health care benefits: the implementation and ramifications of FAS 106. | Law | Carol A. Noer |
| Administration sends two health care reform proposals to Congress. | Law | |
| Administrative appeals of employee plan cases within the Internal Revenue Service. | Law | Stanley G. Oshinsky |
| Administrator abused discretion in paying benefits to non-spouse solely on participant's statement that spouse could not be located. | Law | |
| Antenuptial agreement does not constitute effective waiver of spouse's right to receive plan benefits of deceased. | Law | |
| Certain income maintenance benefits not "other benefits" permissible under VEBAs. (voluntary employees' beneficiary associations) | Law | |
| Chandler introduces administration-supported pension protection legislation. (Rod Chandler) | Law | |
| Circuits divide on prohibited transaction implications of contribution of unencumbered property to defined benefit plans. | Law | |
| Congress considers MEWA legislation. (multiple employer welfare arrangements) | Law | |
| Congress extends expiring tax provisions. | Law | |
| Congress revises qualified plan distribution rules. | Law | |
| Contributions by professional services corporation to trusts which fund severance, education and life insurance benefits held deductible under s. 162. | Law | |
| Court refuses injunctive relief for alleged violations of WARN Act and COBRA. (Workers' Adjustment and Retraining Notification Act, Consolidated Omnibus Budget Reconciliation Act) | Law | |
| Distribution under QDRO before participant is eligible to receive distributions renders s. 457 plan ineligible. (qualified domestic relations order) | Law | |
| Divorce decree not a QDRO where it requires plan distribution to be made be made before earliest time distribution is permitted under the plan. (qualified domestic relations order) | Law | |
| DOL issues proposed PTE on payment by a party-in-interest of plan legal expenses and repayment thereof. (Department of Labor, prohibited transaction exemption) | Law | |
| DOL provides reporting requirement relief for "top hat" plans. (Department of Labor) | Law | |
| DOL revises enforcement policy on cafeteria plans and other welfare plans with participant contributions. | Law | |
| DOL withdraws top-hat regulations project. (Department of Labor) | Law | |
| Employee plans: guidelines for the resolution of qualification violations. | Law | Stanley G. Oshinsky |
| Employer liable for providing "meaningful" coverage to COBRA beneficiaries. | Law | |
| Employer-provided outplacement services are nontaxable fringe benefits under Code s. 132. | Law | |
| Employers and insurers held liable under COBRA. (Consolidated Omnibus Budget Reconciliation Act of 1985) | Law | |
| ERISA guidelines for plan payment of plan-related expenses. | Law | Linda K. Shore, Robert P. Gallagher |
| ERISA preemption: gain tax case sets a new precedent and raises new issues. | Law | John A. Corry |
| ERISA S204(h) notification requirement applied in case of first impression. (Davidson v. Canteen Corp.) | Law | |
| Estate planning for large balance IRAs. | Law | Kenneth G. Frantz |
| Exchange of similar pension annuity contracts qualifies under s. 1035 where annuitant sought diversification of holdings. | Law | |
| FICA tax timing rule for nonqualified deferred compensation applied to taxpayer attempt to limit current income subject to FICA. | Law | |
| General Motors liable for fiduciary breach where automaker failed to reveal planned benefit changes to laid-off workers. | Law | |
| Good faith reliance on professional advice not always prudent. | Law | |
| Health coverage, the employer and multiple employer welfare arrangements. | Law | Alson R. Martin, Gregory B. Kuhn |
| Health plan cap on AIDS treatment reimbursements upheld. | Law | |
| INDOPCO v. Commissioner: implications for compensation-related payments in corporate transactions. | Law | Eric S. Kracov |
| IRA proceeds included in decedent's estate; 1986 TRA transition rules not applicable. | Law | |
| IRS approves transfer of retired life type reserves to VEBA. | Law | |
| IRS denies relief following financial planner's failure to deposit IRA-earmarked funds within 60 days. | Law | |
| IRS establishes streamlined procedures for approved M & P, regional prototype, and volume submitter plans. | Law | |
| IRS issues major secular trust rulings on employer grantor trust arrangements. | Law | |
| IRS issues more secular trust rulings. | Law | |
| IRS issues PLRs on elections for extensions of time to file. (private letter rulings) | Law | |
| IRS issues private letter rulings on secular trusts. | Law | |
| IRS issues revenue procedures on determination letters and rulings. | Law | |
| IRS issues temporary guidance on issuance of determination letters. | Law | |
| IRS proposes increased availability of nondiscrimination safe harbors. | Law | |
| IRS proposes regulations on VEBA geographic locale requirement. | Law | |
| IRS provides guidance on rollover distributions and 20% withholding under 1992 Unemployment Compensation Act. | Law | |
| IRS revises defined contribution and CODA LRMs for master and prototype plans. (cash or deferred arrangements, list of required modifications) | Law | |
| IRS updates escrow rules on early termination restrictions. | Law | |
| Labor Department clarifies application of plan loan requirements to loans made to owner and shareholder employees. | Law | |
| Labor Department issues final rule on participant-directed investments. | Law | |
| Labor opines on status of union emergency relief fund as an employee benefit plan. | Law | |
| Master trust comprised of defined benefit plans and VEBA not tax-exempt under S501. (voluntary employees' beneficiary association) | Law | |
| Nonqualified deferred compensation plan reviewed for purposes of estate tax marital deduction. | Law | |
| Payment to retirement plan in excess of deductible limits did not result from mistake of fact. | Law | |
| Payment under stock option plan not an excludable amount received under an accident or health plan. | Law | |
| PBGC issues policy statement on penalty assessment. (Pension Benefit Guaranty Corp.) | Law | |
| PBGC releases semiannual regulatory agenda. (Pension Benefit Guaranty Corporation) | Law | |
| Permanent life insurance benefit in connection with s. 403(b) contract considered incidental. | Law | |
| Plan disqualified by unsecured loans to company's sole owner and plan's sole trustee. | Law | |
| Present value of annuity determined for purposes of golden parachute rules. | Law | |
| Prop. regs. require that employers notify participants and PBGC of name of insurer selected to provide annuities on termination of defined benefit plans. | Law | |
| Providing and accounting for retiree health benefits: a necessary compromise. | Law | Irwin N. Rubin |
| Purchasing a worker's services from an intermediary: how to ensure avoidance of potential employment tax liabilities. | Law | Russell A. Hollrah |
| Reload stock options: impact on your shareholders, company, and executives. | Law | Nick Bubnovich, Michael S. Kesner |
| Salary continuation plan terminated by operation of law following RTC takeover of failed thrift. | Law | |
| SEC revises executive compensation reporting rules. | Law | |
| Senator Dole and Rep. Michel introduce pension security legislation. | Law | |
| Separate coverage election lowers cost of group-term life benefits for employees; reinstatement of retired executives in insured s. 79 plan does not affect 1984 TRA grandfather. (Tax Reform Act) | Law | |
| Statutory COBRA notice is insufficient notice for spouse of incompetent employee. | Law | |
| Taxpayers prevail in small plan audit cases. | Law | |
| Termination of employee-funded VEBA does not result in UBTI; distributions to participants taxable only to the extent they exceed their contributions. (voluntary employees' beneficiary association, unrelated business taxable income) | Law | |
| The death knell for secular trusts: recent private letter rulings. | Law | Dennis R. Coleman |
| The new qualified plan nondiscrimination testing rules: there is a silver lining. | Law | Dennis R. Coleman |
| Transition relief for compliance with nondiscrimination regs extends amendment period through last day of 1992 plan year. | Law | |
| Treasury releases report to Congress on tax treatment of deferred compensation under s. 457. | Law | |
| Treasury releases study on allocation of excess pension assets in the case of bridge banks. | Law | |
| Trustees' consideration of nonfinancial factors in tender of ESOP shares violates exclusive benefit rule. | Law | |
| Unfunded deferred compensation: IRS provides model rabbi trust and consolidates ruling requirements. | Law | Karen B. Kotner, David G. Shipp |
| Update on DOL enforcement of annual filing requirement. (Department of Labor) | Law | |
| Use of "enterprise value" when an ESOP purchases less than a "majority" of a company's outstanding stock. | Law | John E. Curtis Jr. |
| Ways and Means Health Subcommittee holds hearing on retiree health benefits. | Law | |
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