Tax Law

Recent Posts

IRS Announces Employee Benefit Plan Limits for 2012
Posted on 25 Oct 2011 by McDermott Will & Emery

By Raymond M. Fernando, Diane M. Morgenthaler and Adrienne Walker Porter The Internal Revenue Service (IRS) recently announced 2012 cost-of-living adjustments to the applicable dollar limits for various employer-sponsored retirement and welfare... Read More

Court Rulings that Federal Ban on Same-Sex Marriage is Unconstitutional Raises Significant Implications for Employee Benefit Plans
Posted on 12 Jul 2010 by J. Adams, S. Miller, T. Solomon, B. Tiemann

The U.S. District Court for the District of Massachusetts has issued decisions declaring the federal Defense of Marriage Act (DOMA) unconstitutional. Employers should be aware that the decisions could have significant implications for employee benefit... Read More

IRS Further Expands Availability of Rev. Rul. 81-100 Group Trusts, and Extends Time to Spin Off Puerto Rican Participants from U.S. Plans
Posted on 2 Jan 2011 by Eversheds Sutherland LLP

By Mark Smith and Adam B. Cohen In Rev. Rul. 2011-1 , released in advance form on December 16, 2010, the Internal Revenue Service (the Service) expanded the types of employee benefit plans that may participate in Rev. Rul. 81-100 group trusts, effective... Read More