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...
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...
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...