| Tax Management Compensation Planning Journal 1995 |
| Title | Subject | Authors |
|---|
| Administration releases pension simplification proposal. | Law | |
| Albertson's, Inc. seeks a second rehearing. | Law | |
| Amendment to s. 83 regulations eliminates requirement that employers withhold tax in order to take deduction. | Law | |
| Archer introduces medical savings account legislation. (Rep. Bill Archer) | Law | |
| Attorney taxed on income from personal services paid to his professional corporation. | Law | |
| Claims against ERISA plan service providers. (Employee Retirement Income Security Act) | Law | Dan Feinberg, Robert Pizzo |
| COBRA coverage not available to dependant born during 18-month COBRA coverage period. | Law | |
| COBRA legislation floating in the House. (post-employment medical insurance coverage) | Law | |
| Correcting errant 403(b) plans - new IRS program. | Law | Diane J. Fuchs |
| Courts consider COBRA claims involving insurer liability and whether improper notice extends election and continuation periods. (Allen v. Loyola University, Disabatino v. Disabatino Brothers, Inc.) | Law | |
| Deadline for submission of certain regional prototype, M & P and volume submitter plans extended. (master and prototype) | Law | |
| Disproportionate investment of plan assets in residential mortgages not imprudent. (Reich v. King) | Law | |
| Divorce decree waiving former spouses' rights to ERISA-plan life insurance benefits not a QDRO. (qualified domestic relations order; Metropolitan Life Insurance Co. v. Barlow) | Law | |
| DOL Advisory Opinion concludes that ERISA preempts Texas' unclaimed property statute. | Law | |
| DOL institutes Delinquent Filer Voluntary Compliance Program (DFVC). (Dept. of Labor) | Law | |
| DOL issues class exemption on issues raised by Harris Trust. (Department of Labor) | Law | |
| DOL issues guidance on annuity purchases for terminating participants. (US Dept of Labor) | Law | |
| DOL issues proposed PTE for completed transaction involving frozen defined contribution plan. (Department of Labor; prohibited transaction exemption) | Law | |
| DOL litigates first FMLA case unsuccessfully. (Dept of Labor, Family and Medical Leave Act of 1993, Reich v. Midwest Plastic Engineering, Inc.) | Law | |
| DOL proposes regs. on welfare plans established or maintained pursuant to collective bargaining for purposes of MEWA rules. (Dept of Labor, multiple employer welfare arrangement) | Law | |
| DOL provides guidance on in-kind contributions. (US Dept of Labor) | Law | |
| Early retirement window programs within qualified plans - complying with the final coverage and nondiscrimination rules. | Law | Dennis R. Coleman, Dave Benovitz |
| Eleventh Amendment and Tax Injunction Act preclude court from considering whether ERISA preempts Wisconsin tax law. | Law | |
| Employer may deduct amounts paid to cancel employee stock options in connection with merger. | Law | |
| Employer securities traded on NASDAQ SmallCap market are readily tradable for ESOP purposes. (employee stock ownership plan) | Law | |
| ERISA does not preempt retirees' state fraud and misrepresentation claims against employer for incomplete advice on taxation of plan distributions. (Farr v. U.S. West, Inc.) | Law | |
| ERISA preemption and the states: a new look at the issue. (Employee Retirement Income Security Act) | Law | G. Lawrence Atkins |
| Executive of defunct company is fiduciary with respect to amounts company failed to contribute to welfare fund. (PMTA-ILA Containerization Fund v. Rose) | Law | |
| Failure to notify plan participants of certain plan amendments did not violate ERISA s. 204(h). | Law | |
| Fawell introduces legislation to overhaul ERISA. (Employee Retirement Income Security Act) | Law | |
| FDIC proposes limits on golden parachute payments. (US Federal Deposit Insurance Corporation) | Law | |
| First case under Pension Annuity Protection Act allows participants who received Executive Life contracts to sue under ERISA. (Employee Retirement Income Security Act) | Law | |
| First Circuit addresses safe harbor exclusion from definition of ERISA plan for non-employer endorsed group insurance plan. (Johnson v. Watts Regulator Co.) | Law | |
| Fourth Circuit holds state administrative proceeding is proper jurisdiction for determining whether arrangement is a MEWA. (multiple employer welfare arrangement) | Law | |
| Freedom and Fairness Restoration Act would simplify rules for qualified plans. | Law | |
| Guidance issued on notice and consent requirements for QJSA waivers, distributions over $3,500, and direct rollovers. (Qualified Joint and Survivor Annuity waivers) | Law | |
| Health plan portability legislation that would substantially change COBRA introduced. (Consolidated Omnibus Budget Reconciliation Act postemployment medical benefits) | Law | |
| House passes bill to restrict promotion of ETIs for employee benefit plans. (economically targeted investments) | Law | |
| House Republicans' Contract with America legislation contains IRA provision; Roth-Breaux IRA Plus legislation introduced. (individual retirement accounts, Sen. William Roth and Sen. John B. Breaux) | Law | |
| Identification of the "employer" in the governmental context. | Law | Kurt L.P. Lawson |
| IRS amends proposed regulations on executive compensation. | Law | |
| IRS approves 401(k) "wrap-around" plan. | Law | |
| IRS confirms method for establishing annual periodic payments of distributions from IRA to avoid tax on early distribution. | Law | |
| IRS extends effective date of nondiscrimination rules for government plans and tax-exempt organizations. | Law | |
| IRS gains small victory in small plan audit case. (Rhoades, McKee & Boer v. United States) | Law | |
| IRS issues announcement on contributions of property other than cash to a qualified plan after Keystone. | Law | |
| IRS issues field directive on payment of CAP sanctions from trust assets. (IRS Closing Agreement Program) | Law | |
| IRS issues field directives on definitely determinable allocations and exclusion of part-time employees. | Law | |
| IRS issues guidance on relationship between COBRA and Family and Medical Leave Act. (Consolidated Omnibus Budget Reconciliation Act of 1985) | Law | |
| IRS issues Revenue Ruling on conversion of defined benefit plans to insurance contract plans. | Law | |
| IRS issues voluntary compliance program for s. 403(b) plans and proposed audit guidelines for use by field staff. | Law | |
| IRS notice warns against use of certain multiple employer welfare benefits arrangements. | Law | |
| IRS permits rollover of retirement annuity contract that passes through a marital deduction. | Law | |
| IRS provides guidance on employment tax questions regarding household employees. | Law | |
| IRS releases updated COLA figures for pension plans; Social Security Administration announces OASDI wage base for 1996. (cost of living adjustment) | Law | |
| IRS rules on whether plan provisions on transfers or direct rollovers from money purchase plan to profit-sharing plan disqualify profit-sharing plan. | Law | |
| IRS wins challenge of VEBA funding practices. (voluntary employees' beneficiary associations) | Law | |
| ISO spread income is "wages" for purposes of income tax withholding and credit for increasing research activities. (incentive stock option, Sun Microsystems, Inc. v. Commissioner) | Law | |
| Let companies fund executive pensions. | Law | Frederic W. Cook, Robert D. Paul |
| Limits on contributions to 403(b) programs: a review after the issuance of the examination guidelines and the opening of the TVC Program. (Tax Sheltered Annuity Voluntary Correction Program) | Law | David W. Powell |
| Management fee to S corporation shareholder-officer is FICA wages. | Law | |
| Merger of two companies is change in ownership or control for one but not the other for golden parachute purposes. | Law | |
| Mortgage loans from bank under program established by pension trustees not subject to s. 72(p). | Law | |
| Neither ERISA's anti-alienation provisions not QDRO rules apply to welfare benefit plans. (qualified domestic relations order) | Law | |
| New developments affecting governmental plans. (includes checklist of requirements for public employee retirement plans) | Law | Carol V. Calhoun |
| New interpretation of definitely determinable standard for profit-sharing plans prohibits multiple allocation formulas. | Law | |
| Ninth Circuit reverses itself in Albertson's. | Law | |
| No COBRA violation where spouse's coverage terminated upon physical separation of parties; mental incapacity not enough to extend grace period. | Law | |
| No separation from service for employees discharged by insurance company who are hired by independent contractor company agents. | Law | |
| Notice gives guidance on FICA and FUTA taxation of nonqualified deferred compensation. | Law | |
| Patterson v. Shumate & Keogh plans: should the retirement assets of a self-employed individual be included in the individual's bankruptcy estate? | Law | Joseph S. Adams, Karen A. Simonsen |
| PBGC issues final rule on disclosure to participants. (Pension Benefit Guaranty Corporation) | Law | |
| PBGC issues guidance for missing participant program. (Pension Benefit Guaranty Corporation) | Law | |
| PBGC proposes annual financial and actuarial information reporting regulations. (Pension Benefit Guaranty Corporation) | Law | |
| PBGC proposes regulations implementing RPA participant notice requirements for underfunded plans. (US Pension Benefit Guaranty Corporation, Retirement Protection Act of 1994) | Law | |
| Penalty for failure to file complete annual report runs from report's due date, not date DOL notified sponsor of reporting deficiencies. (US Dept of Labor) | Law | |
| Personal retirement asset management (or how to turn your capital accumulation plan into a retirement income plan).(adapted from the the Aug 1995 Kwasha Lipton Newsletter) | Law | |
| PLRs provide guidance on estate planning implications of IRA beneficiary designations. (private letter rulings, individual retirement accounts) | Law | |
| Predecessor and current employer not members of controlled group or affiliated service group under s. 414, and not same employer for s. 415(e) purposes. | Law | |
| President's IRA proposal introduced. (individual retirement account) | Law | |
| Proposed PTE would permit sale to party-in-interest to reverse prior prohibited transaction. (prohibited transaction exemption) | Law | |
| QDRO rules applied to group life insurance plan. (qualified domestic relations order) | Law | |
| Qualified plan cannot exclude part-time employees as a class: s. 7805(b) relief appropriate where employer relied on determination letter. | Law | |
| Recent Tax Court petitions of interest to practitioners. | Law | |
| Registering sales of employer stock under an employee benefit plan using a Form S-8. | Law | Kirk F. Maldonado |
| Resignation with notice not a COBRA qualifying event. (Consolidated Omnibus Budget Reconciliation Act of 1985 post-employment medical coverage provisions) | Law | |
| Reverse rollover from conduit IRA to former employer's plan permitted. (individual retirement account) | Law | |
| SEC agrees to delay effective date of PanAgora no-action letter until the end of 1995. (PanAgora Group Trust) | Law | |
| SEC proposes new alternative replacement for Rule 16b-3. | Law | |
| SEC refuses to issue no action letters on filing requirements for some large employer deferred compensation plans. | Law | |
| SEC staff refuses to allow omission of shareholder proposal on executive pay. | Law | |
| Shareholder's sale of S corp. stock to employee as an inducement to accept employment is s. 83 transfer; does not cause corp. to have more than one class of stock. | Law | |
| Supreme Court overturns Curtiss-Wright Corp. v. Schoonejongen. | Law | |
| Tax-free rollover permitted even though estate is named as beneficiary of qualified plan interest. | Law | |
| The distribution of 401(k) benefits in a corporate transaction: a call for reconciliation of the 401(k) regulations, the same desk rule and GCM 39824. (general counsel memorandum) | Law | Jeffery Mandell |
| The evolution of ERISA litigation - recent interpretations under s. 510. | Law | Stuart M. Lewis |
| Treasury outlines priorities for 1995. | Law | |
| Two cases interpret the Americans with Disabilities Act. | Law | |
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