| Tax Management Compensation Planning Journal 1997 |
| Title | Subject | Authors |
|---|
| Allocable share of discretionary profit-sharing contribution is s. 411(d)(6) protected benefit. (Internal Revenue Code section 411(d)(6)) | Law | |
| An overview of federal medical savings accounts. | Law | Diane J. Fuchs, Norma M. Sharara |
| Benefits practitioners take warning: contributions of unused vacation pay to employee benefit plans raise complex issues. | Law | Bernard F. O'Hare, Timothy J. Klapak |
| Booth v. Comr. - the Tax Court reins in runaway multiple-employer welfare plans. | Law | Bruce D. Pingree |
| Changes and choices: 401(k) options under the Small Business Job Protection Act. | Law | Karen M. Field |
| Class PTE issued for receipt of certain investment services by individuals maintaining IRAs, SEPs, Keoghs or SIMPLE plans. | Law | |
| Condition treatable with medication not a "disability" under ADA. (Americans with Disabilities Act) | Law | |
| Corporation may make 401(k) distributions to employees transferred to unrelated company that acquired assets of trade or business of corporation. | Law | |
| Court holds that common law employees are entitled to participate in employer's pension plans, regardless of plan language. | Law | |
| Deferred delivery of option stock. | Law | Wayne R. Luepker |
| Dividends paid to ESOP and deductible for income tax purposes not deductible for AMT purposes. (employee stock ownership plan, alternative minimum tax) | Law | |
| DOL amends plan asset regulations to accommodate small employers adopting SIMPLE IRAs. (Dept of Labor) | Law | |
| DOL clarifies that advisory opinions on 12b-1 fees generally apply to directed trustees' receipt of fees from mutual funds. (U.S. Dept. of Labor) | Law | |
| DOL expands scope of what constitutes a "plan document." (Dept of Labor) | Law | |
| DOL issues advisory opinions on bundling of financial services offered to employee benefit plans. (Dept of Labor) | Law | |
| DOL requests information on implications of Harris Trust. (Dept of Labor) | Law | |
| DOL seeks input on need for regulation clarifying COBRA notice rules. (U.S. Dept. of Labor, Consolidated Omnibus Budget Reconciliation Act of 1985) | Law | |
| EEOC issues guidance on psychiatric disabilities under employment provisions of ADA. (Equal Employment Opportunity Commission, Americans with Disabilities Act) | Law | |
| EEOC issues proposed rules on ADEA waivers. (Equal Employment Opportunity Commission, Age Discrimination in Employment Act) | Law | |
| Eighth Circuit addresses definition of "significant gap" in coverage triggering termination of COBRA rights. | Law | |
| Electronic receipts sufficient to substantiate certain employee expenses under expense reimbursement arrangement. | Law | |
| Employer-provided LTD coverage for mental and physical disabilities not covered by public accommodations provisions of ADA. (long-term disability, Americans with Disabilities Act) | Law | |
| Employer's good faith belief that terminated employee committed disability fraud sufficient to deny COBRA coverage. (postemployment health benefits under the Consolidated Omnibus Budget Reconciliation Act) | Law | |
| ERISA preempts Arkansas Patient Protection Act of 1995. | Law | |
| ERISA requires employers to disclose, when asked, plan changes that are under "serious consideration." | Law | |
| ERISA s. 204(h) notice sequencing rules may be flexible in certain circumstances. | Law | |
| ESOP disqualified for violating exclusive benefit rule; 99% of assets invested in defaulted participant loans. | Law | |
| ESOP used in corporate acquisition was not disqualified, did not engage in prohibited transaction. (employee stock ownership plan) | Law | |
| Exhaustion of administrative remedies under qualified plan not required where plaintiff seeks to enforce statutory protections. | Law | |
| Failure to provide COBRA coverage upon a reduction in hours does not violate COBRA due to existence of dual coverage and no significant gap in coverage. (Consolidated Omnibus Budget Reconciliation Act) | Law | |
| Former employee may sue supervisors as individuals under FMLA. (Family and Medical Leave Act) | Law | |
| Fourth Circuit holds that leased employee not entitled to plan benefits. (Clark v. E.I. DuPont de Nemours & Co.) | Law | |
| Gains from short sales by qualified plan do not result in UBTI or unrelated debt-financed income. (unrelated business taxable income) | Law | |
| Grassley and Breaux introduce "Pension Tools Act." (U.S. Senators Charles E. Grassley and John B. Breaux) | Law | |
| Health benefits plan administrator is subject to lawsuit as plan fiduciary. | Law | |
| House and Senate revenue reconciliation bills contain employee benefit provisions. | Law | |
| Insurer's conflict of interest as plan administrator and funding source causes reversal of LTD benefits denial. (long-term disability benefits) | Law | |
| Interest rate assumption for crediting contributions to a cash balance plan sufficient to make benefits definitely determinable. | Law | |
| Investing majority of qualified plan's assets in single track of real estate did not violate ERISA's diversification rules. | Law | |
| IRS Administrative Policy Regarding Self-Correction (APRSC): rewards and risks. | Law | Seth Tievsky |
| IRS and courts rule on exclusion of damages received in employment discrimination and benefit plan cases. (Gerbec v. United States) | Law | |
| IRS confirms that transfer of corporate-owned life insurance to newly formed subsidiaries and partnerships is not a "purchase" causing denial of interest expense deduction. | Law | |
| IRS explains tax consequences of charitable contributions of NQSOs. (nonqualified stock options) | Law | |
| IRS extends time for employer to file QSLOB election. (qualified separate lines of business) | Law | |
| IRS focuses on plan loans to owner-employees in small plans; audits result in disqualification, prohibited transactions. | Law | |
| IRS issues additional guidance on SBA changes to minimum required distribution rules. (Small Business Job Protection Act) | Law | |
| IRS issues further guidance on plan amendments to implement revised minimum distribution rules. | Law | |
| IRS issues guidance and regulations on deadlines for amending plans for certain changes in the law. | Law | |
| IRS issues guidance on medical savings account definition of high-deductible health plans. | Law | |
| IRS issues guidance regarding spousal rights. | Law | |
| IRS issues long-term care guidelines. | Law | |
| IRS issues sample language for a spouse's waiver of QJSA or QPSA and sample language for QDROs. (qualified joint and survivor annuity, qualified preretirement survivor annuity, qualified domestic relations order) | Law | |
| IRS liberally construes individual selection rules for group-term life plans. | Law | |
| IRS notice addresses definition of highly compensated employee. | Law | |
| IRS provides guidance and forms on SIMPLE plans. | Law | |
| IRS provides guidance for SIMPLE IRAs. (individual retirement accounts) | Law | |
| IRS provides guidance on revised minimum distribution rules. | Law | |
| IRS rejects hybrid plan's use of excess defined benefit assets to fund employer matching contributions under 401(k) plan. | Law | |
| IRS releases APRSC, expanding criteria for eligibility and relief under APRS. (Administrative Policy Regarding Self-Correction, Administrative Policy Regarding Sanctions) | Law | |
| IRS revises procedures and updates user fees and list of issues on which it will provide guidance. | Law | |
| IRS rules on outside director issues. | Law | |
| IRS rules on tax consequences of transfer of nonqualified stock options by employee to family members under trust for their benefit. | Law | |
| IRS rules that split-dollar, second-to-die life insurance arrangement does not create S corporation second class of stock. | Law | |
| IRS rules that transferring stock options to family members or trusts does not cause employee to recognize income; applies broad definition of "immediate family." | Law | |
| Malpractice claim not preempted by ERISA. | Law | |
| New definition of leased employee - easier to administer? Not likely for employers in the health care arena. | Law | Craig S. Bonnell |
| No ERISA violation if a defined benefit plan's normal retirement age is 67 rather than 65. | Law | |
| Patterson v. Shumate: a five-year legacy. | Law | Charles Edward Falk |
| PBGC grants small employers temporary relief from reporting missed quarterly contributions for 1997. (US Pension Benefit Guaranty Corp.) | Law | |
| PBGC issues final rule on 1997 maximum guaranteeable benefit; proposes rule change on disclosure of premium-related information. (Pension Benefit Guaranty Corporation) | Law | |
| Pension plan administrator abused its discretion in refusing to waive 30-day period for J&S election. (joint and survivor) | Law | |
| Plan merger involving ESOP suspense account and s. 401(h) retiree medical accounts satisfies s. 414(l) safe harbor. (employee stock ownership plan) | Law | |
| PLR addresses provision of group-term life insurance to domestic partners. | Law | |
| PLR provides example of useful IRA post-death planning technique. (individual retirement account) | Law | |
| Primer on qualified plans and IRA distribution rules. | Law | Kathryn J. Kennedy |
| Receipt of options under consulting agreement does not prevent qualification as outside director under s. 162(m). | Law | |
| SEC adopts final changes to the holding period requirements of Rule 144 for resales of restricted securities. | Law | |
| Second Circuit holds that participants not entitled to actuarial reports; Eighth Circuit holds that employer-sponsored HMO must disclose incentives paid to doctors to limit referrals. | Law | |
| Section 419A safe harbors subject to reasonableness standard. (Internal Revenue Code section 419A) | Law | |
| Section 83 inapplicable where stock and options not transferred predominantly for services. (Internal Revenue Code section 83) | Law | |
| Securing non-qualified deferred compensation plan benefits with a group annuity contract is not constructive receipt. | Law | |
| Senate Democratic leadership introduces Retirement Security Act. | Law | |
| Senate tax cut package includes provision limiting 401(k) plan investments in employer securities. | Law | |
| Sick leave payments found payroll practice exempted from ERISA despite trust established to administer benefits. | Law | |
| Sole shareholder and officer of company contributing to union plan who used employee salary reduction amounts to pay company creditors is fiduciary and personally liable. | Law | |
| Streamlined Form 5500 package proposed. (government form for reporting employee benefits) | Law | |
| Supreme Court broadens actions available under ERISA s. 510 to include both welfare and pension plans. | Law | |
| Supreme Court maintains status quo in two preemption cases. | Law | |
| Surviving spouse benefits vested in employee's current spouse upon employee's retirement and thus could not be subject of later QDRO. (qualified domestic relations order) | Law | |
| Suspension of benefits - still confusing after all these years. | Law | Dennis Coleman, Robin Hoesly |
| Tax Court holds Prime Plan is a welfare plan but not a 10-or-more employer plan. | Law | |
| Technical corrections bill contains IRA provisions. (Technical Corrections Act of 1997) | Law | |
| Technical violation of ERISA's procedural requirements for review of claim denial based on preexisting condition not enough to require condition's coverage. | Law | |
| Temporary indebtedness incurred by plan to facilitate sales of employer stock not acquisition indebtedness. | Law | |
| Tenth Circuit holds that severance agreement is top-hat plan. | Law | |
| The adequate consideration requirement relating to sales of employer stock to and from tax-qualified retirement plans. | Law | Kirk F. Maldonado |
| The camel's nose under the tent: new group health care rules for the private sector. | Law | Norma M. Sharara |
| The ERISA preemption doctrine and the assignment of employee welfare plan benefits. | Law | Alden J. Bianchi |
| Third Circuit holds that ERISA preempts state law application to non-fiduciary. | Law | |
| Transfer of surplus from terminated retiree life insurance plan to VEBA does not trigger excise tax. (Voluntary Employee Benefit Ass'n) | Law | |
| Treasury/IRS issue list of 1997 priorities for tax regulations and other administrative guidance. | Law | |
| Two circuits hold that IRA is exempt from bankruptcy estate. | Law | |
| VEBA subtrust is separate collectively bargained welfare fund. (Voluntary Employee Benefits Ass'n) | Law | |
| What relief is available as an equitable remedy under section 502(a)(3) of ERISA? | Law | Alan Hawksley |
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