Estate and Elder Law

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Ballard Spahr LLP: New Pension Funding Interest Rates Require Employer Action
Posted on 20 Jul 2012 by Ballard Spahr LLP

By Brian M. Pinheiro and Samantha E. McMillan On Friday [July 6th], President Obama signed the Moving Ahead for Progress in the 21st Century Act (H.R. 4348), which makes significant changes in pension law, including pension funding stabilization provisions... Read More

Ballard Spahr LLP: Supreme Court Denies Review of Second Circuit Cases Adopting Moench Presumption for Fiduciaries of ERISA-Governed Plans
Posted on 6 Nov 2012 by Ballard Spahr LLP

By Patricia A. Smith , Brian M. Pinheiro , and Erin K. Clarke The U.S. Supreme Court recently refused to grant certiorari for two 2011 Second Circuit stock drop decisions that had adopted the " Moench presumption" for determining whether... Read More

Ballard Spahr LLP: Windows of Opportunity: Year-End Gift Planning Opportunities for 2012
Posted on 14 Nov 2012 by Ballard Spahr LLP

By the Family Wealth Management Group Although the end of the year is several months away, it is time to think about taking advantage of the generous tax savings that may be available for 2012 only. The 2010 Tax Act made significant changes to... Read More

Ballard Spahr LLP: IRS Grants Retirement Plan Distribution Relief to Hurricane Sandy Victims
Posted on 29 Nov 2012 by Ballard Spahr LLP

By Brian M. Pinheiro In the wake of Hurricane Sandy, the IRS has issued guidance that permits individuals affected by the storm and its aftermath to access the assets in their retirement plans and individual retirement accounts. To be eligible for... Read More

Ballard Spahr LLP: Final Rules Issued for Health Care Reform Tax on Medical Devices, Effective January 1, 2013
Posted on 26 Dec 2012 by Ballard Spahr LLP

By Jean C. Hemphill and Laura A. Kowal The Internal Revenue Service (IRS) released final regulations and other guidance on the excise tax applicable to the sale of certain medical devices under the Affordable Care Act. Beginning January 1, 2013,... Read More

Ballard Spahr LLP: Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity
Posted on 8 Jan 2013 by Ballard Spahr LLP

By Brian M. Pinheiro and Josh Bobrin The newly enacted American Taxpayer Relief Act (H.R. 8) includes a significant new opportunity to perform "in-plan" conversions of pretax dollars to Roth (after-tax) dollars of funds held in defined... Read More

Ballard Spahr LLP: IRS Announces that Gifts to Single-Member LLCs Owned by Charitable Organizations Are Deductible
Posted on 16 Aug 2012 by Ballard Spahr LLP

By Jean C. Hemphill and Christopher A. Jones The IRS has published welcome, long-awaited guidance regarding the deductibility of contributions made to a single-member limited liability company (LLC) owned by a charitable organization. For a variety... Read More

Ballard Spahr LLP: DOL Eliminates Fee Disclosure Requirement for Brokerage Windows
Posted on 13 Aug 2012 by Ballard Spahr LLP

By Clifford J. Schoner Responding to the comments of the benefits community, the U.S. Department of Labor has revised its enforcement guidance on the applicability of participant-level fee disclosure requirements to investments made through brokerage... Read More

Ballard Spahr LLP: New Pension Funding Interest Rates Require Employer Action
Posted on 20 Jul 2012 by Ballard Spahr LLP

By Brian M. Pinheiro and Samantha E. McMillan On Friday [July 6th], President Obama signed the Moving Ahead for Progress in the 21st Century Act (H.R. 4348), which makes significant changes in pension law, including pension funding stabilization... Read More

Ballard Spahr LLP: DOL Eliminates Fee Disclosure Requirement for Brokerage Windows
Posted on 13 Aug 2012 by Ballard Spahr LLP

By Clifford J. Schoner Responding to the comments of the benefits community, the U.S. Department of Labor has revised its enforcement guidance on the applicability of participant-level fee disclosure requirements to investments made through brokerage... Read More

Ballard Spahr LLP: IRS Announces that Gifts to Single-Member LLCs Owned by Charitable Organizations Are Deductible
Posted on 16 Aug 2012 by Ballard Spahr LLP

By Jean C. Hemphill and Christopher A. Jones The IRS has published welcome, long-awaited guidance regarding the deductibility of contributions made to a single-member limited liability company (LLC) owned by a charitable organization. For a variety... Read More