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EMPLOYEE BENEFITS EFFECTS OF THE SUPREME COURT DECISION ON In King v.Burwell, the Supreme Court today upheld a key provision of the Patient Protection and Affordable Care Act (“ACA”).What is the effect of this decision on employee benefit plans? What did the Supreme Court decision say? The ACA includes four major provisions affecting individuals: IRS ISSUES GUIDANCE ON VESTING STANDARDS TO BE FOLLOWED BY IRS guidance on vesting schedules for governmental plans implies that vesting schedules must be limited to preclude discrimination in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of ALBAN K. BARRUS AND HATTIE C. BARRUS, PLAINTIFFS V. UNITED Alban K. Barrus and Hattie C. Barrus, Plaintiffs v. United States of America, Defendant, 69-1 U.S. Tax Cas. (CCH) ¶ 9281 (ED NC 1969) (Posted on February 24, 1969 by Carol V. Calhoun) IRS CLARIFIES THAT PLANS DO NOT NECESSARILY HAVE TO RECOUP What should a retirement plan sponsor do if it discovers that it has overpaid benefits to a retiree or other former employee? The question has recently arisen in the case of the pension plan of Pontiac, Michigan, which accidentally overpaid many of its EMPLOYEE BENEFITS LEGAL RESOURCE SITE The Eighth Edition of the 457 Answer Book was published on June 5, 2020. Carol V. Calhoun is the author of Chapter 1, History of 457 Plans, and Chapter 14, Miscellaneous Issues.. The 457 Answer Book is an in-depth resource that provides answers to the questions that tax-exempt organizations, state and local governments, their accountants, tax and legal advisors, 457 administrators, product MAXIMUM BENEFITS AND CONTRIBUTIONS LIMITS Maximum Benefits and Contributions Limits for 2016 to 2021 (Posted on November 9, 2020 by Carol V. Calhoun) Print or E-Mail. Author (s): Carol V. Calhoun. Published on November 9, 2020. Carol V. Calhoun, Counsel. Venable LLP. 600 Massachusetts Avenue, NW. DEFERRED RETIREMENT OPTION PLANS (“DROP” PLANS) SUBSTANTIAL RISK OF FORFEITURE DEFINITION COMPARISON CHART The chart compares the circumstances in which a person’s rights to compensation are subject to a substantial risk of forfeiture for purposes of income taxation under each of sections 83, 409A, 457, and 457A of the Internal Revenue Code (I.R.C.) and Social Security and Medicare (FICA) taxation under I.R.C. § 3121(v)(2). CHECKLIST OF FEDERAL TAX LAW RULES APPLICABLE TO PUBLIC The preamble to the section 415 regulations, T.D. 9319 (April 30, 2007), states as follows: One commentator asked whether the rules regarding adjustments for forms of benefit that are subject to the minimum present value standards of section 417(e)(3) apply to plans that are not subject to the requirements of section 417. CAN A STATE RETIREMENT SYSTEM DENY BENEFITS TO FELONS? IT Many state laws provide that an individual who commits a felony related to his or her official duties will forfeit benefits under the state retirement system. It is clear that such provisions in a pension plan are permissible if they were included in a pension plan on its adoption, or if they apply only to employees hired after the provisionwas adopted.
EMPLOYEE BENEFITS EFFECTS OF THE SUPREME COURT DECISION ON In King v.Burwell, the Supreme Court today upheld a key provision of the Patient Protection and Affordable Care Act (“ACA”).What is the effect of this decision on employee benefit plans? What did the Supreme Court decision say? The ACA includes four major provisions affecting individuals: IRS ISSUES GUIDANCE ON VESTING STANDARDS TO BE FOLLOWED BY IRS guidance on vesting schedules for governmental plans implies that vesting schedules must be limited to preclude discrimination in favor of employees who are officers, shareholders, persons whose principal duties consist in supervising the work of ALBAN K. BARRUS AND HATTIE C. BARRUS, PLAINTIFFS V. UNITED Alban K. Barrus and Hattie C. Barrus, Plaintiffs v. United States of America, Defendant, 69-1 U.S. Tax Cas. (CCH) ¶ 9281 (ED NC 1969) (Posted on February 24, 1969 by Carol V. Calhoun) IRS CLARIFIES THAT PLANS DO NOT NECESSARILY HAVE TO RECOUP What should a retirement plan sponsor do if it discovers that it has overpaid benefits to a retiree or other former employee? The question has recently arisen in the case of the pension plan of Pontiac, Michigan, which accidentally overpaid many of its EMPLOYEE BENEFITS LIBRARY: CASES Aurora v. Department of Workforce Development, Equal Rights Division – Wisconsin SCt decision 6 27 00 Wis SCt decision that liability for refusing substitution of accrued sick leave under Wisconsin's Family and Medical Leave Law is not preempted by employer having paid accrued sick leave through ERISA plan. Cases and Codes. PRE-APPROVED PLAN DESIGN AND COMPLIANCE This practice note describes the requirements for implementing pre-approved plans and advantages, disadvantages, and best practices concerning the implementation and legal review of pre-approved plans. A pre-approved plan document can be used for most types of plans qualified under section 401 (a) of the Internal Revenue I.R.C. GOVERNMENTAL PLANS ANSWER BOOK, FIFTH EDITION Synopsis. Governmental Plans Answer Book, Fifth Edition, provides in-depth coverage of these complex plans, which must satisfy federal laws as well as pension, investment, and other laws of the applicable state or local governments.It is the one resource that takes you step by step through all the aspects of plan administration and compliance in this demanding practice area.CHURCH PLANS
The chart that follows compares the circumstances in which a person’s rights to compensation are subject to a substantial risk of forfeiture (SRF) for purposes of income taxation under each of sections 83, 409A, 457, and 457A of the Internal Revenue Code (I.R.C.), Social Security and Medicare (FICA) taxation under I.R.C. § 3121(v)(2), and excise taxes under I.R.C. § 4960. PLAN FOUND TO BE “GOVERNMENTAL” EVEN THOUGH ORIGINALLY ERISA section 3(32), 29 U.S.C. § 1002(32), defines a governmental plan (exempt from Title I of ERISA) as: a plan established or maintained for its employees by the Government of the United States, by the government of any State or political subdivision THE TAX LAW AND THE NONQUALIFIED VARIABLE ANNUITY After the issuance of Revenue Rulings 77-85, 80-274, and 81-225, the simple answer could be that it was impossible for a variable annuity owner to ensure that his funds would be placed in the same investments that he would have directed if he invested directly. The simple answer was not, however, a very satisfying one. TECHNICAL ADVICE MEMORANDUM 199903032 IRS guidance on tax and withholding consequences of early retirement programs and failed 457 plans. This Technical Advice Memorandum draws a distinction between the income and employment tax consequences of a deferred compensation plan for a tax-exempt or governmental entity that does not meet the requirements of Internal Revenue Code section457(b).
TAM CLARIFIES TAX AND WITHHOLDING CONSEQUENCES OF EARLY A nonqualified deferred compensation plan for Code Sec. 457(f)purposes is a deferred compensation plan that does not meet the requirements of Code Sec. 401(a), Code Sec. 403(a), or Code Sec. 457(b), and that is not a funded plan taxable under Code Sec. 83 or a qualified governmental excess benefit arrangement described in Code Sec. 415(m). SUBSTANTIAL RISK OF FORFEITURE Substantial Risk of Forfeiture (Posted on July 25, 2018 by Carol V. Calhoun) Print or E-Mail. Author (s): Carol V. Calhoun. Published on July 25, 2018 in Lexis Practice Advisor. Carol V. Calhoun, Counsel. Venable LLP. 600 Massachusetts Avenue, NW. Washington, DC 20001. Phone: (202) 344-4715. CALIFORNIA SUPERIOR COURT FINDS VESTED RIGHT TO RETIREE Pension plans of businesses and most tax-exempt organizations are subject to federal rules which permit them to discontinue accruals ofbenefits at
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EMPLOYEE BENEFITS LEGAL RESOURCE SITE Welcome to the employee benefits legal resource site! You can use the links to the left to navigate this site. You can also subscribe to our newsletter to keep up with new materials at this site. 2020 IRS BENEFITS & CONTRIBUTIONS LIMITS ANNOUNCED (POSTED ON NOVEMBER 18, 2019 BY CAROL V. CALHOUN)
On November 6, 2019, the IRS issued IRS Notice 2019-59 , announcing the changes in pensions and benefits limits for 2020. The maximum limits on employee pretax contributions to 401(k), 403(b), and 457(b) plans (without catch-ups) increased from $19,000 to $19,500, the maximum limit on annual additions (primarily to defined contribution plans) rose from $56,000 to $57,000, and the maximum limit on benefits (when expressed as an annual benefit) under a defined benefit plan rose from $225,000 to $230,000. A variety of other limits, including the limits on annual compensation taken into account and the compensation used in the definition of a key employee, also increased. A chart showing details, and limits from 1996 to 2020, can be found atthis link .
RELATED POSTS:
* Effect of EGTRRA on Public Retirement Systems * 2001 Developments in 457(b) Plans of State and Local Governments * Final IRS Regulations Clarify Maximum Limits for GovernmentalQualified Plans
* Social Security Wage Base for 2019 Updated * Excess Benefit Plans * Purchased Service Credit SOCIAL SECURITY WAGE BASE FOR 2019 UPDATED (POSTED ON OCTOBER 10, 2019 BY CAROL V. CALHOUN)
The Social Security Administration has now announcedthat the
wage base (the maximum amount subject to Social Security taxes) for 2020 will be $137,700. A chart showing Social Security limits from 1996 through 2020 can befound at this link.
RELATED POSTS:
* Social Security Tax Rates Return to Higher Levels for 2013 * Form 1945, Statement Concerning Your Employment in a Job Not Covered by Social Security, Released * 2020 IRS Benefits & Contributions Limits Announced * IRS Issues Self-Assessment Forms for Federal, State, and Local Government Employers * Maximum Benefits and Contributions Limits * Social Security Administration 403(B) AND 457(B) PLAN COMPLIANCE CHALLENGES POWERPOINT NOW AVAILABLE (POSTED ON AUGUST 27, 2019 BY CAROL V. CALHOUN)
Sections 403(b) and 457(b) plan compliance presents significant challenges for employee benefits counsel and plan administrators. Sponsors of 403(b) and 457(b) plans must consider the impact of recent regulatory and litigation developments to ensure strict compliance to avoid potential claims. As part of a Strafford webinar on “403(b) and 457(b) Plan Compliance Challenges,” Carol V. Calhoungave a
presentation on ways in which new developments create challenges for tax-exempt and governmental organizations which sponsor such plans. A copy of the PowerPoint for her speech can be found at this link.
RELATED POSTS:
* 403(b) and 457(b) Plan Compliance Challenges: Avoiding Pitfalls in Plan Design and Administration * New article: Pre-approved Plan Design and Compliance * "Effect of the Tax Cuts and Jobs Act of 2017 on Nonprofits and Governments," PowerPoint now available * Expanded Correction Program for 403(b) Plans * New article: Section 403(b) Plan Design and Compliance * Speech outline, "Eligible 457 Plans: What's New?," now available IRS PERMITS NEW BENEFITS IN HIGH DEDUCTIBLE HEALTH PLANS (POSTED ON JULY 18, 2019 BY CAROL V. CALHOUN)
The IRS has recently issued Notice 2019-45 , which increases the scope of preventive care that can be covered by a high deductible health plan (“HDHP”) without eliminating the covered person’s ability to maintain a health savings account (“HSA”). As background, since 2003, eligible individuals whose sole health coverage is a HDHP have been able to contribute to HSAs. The contribution to the HSA is not taxed either when it goes into the HSA or when it is used to pay health benefits. It can for example be used to pay deductibles or copays under the HDHP. But it can also be used as a kind of supplemental retirement plan to pay Medicare premiums or other health expenses in retirement, in which case it is more tax-favored than even a regular retirement plan. As the name suggests, a HDHP must have a deductible that exceeds certain minimums ($1,350 for self-only HDHP coverage and $2,700 for family HDHP coverage for 2019, subject to cost of living changes in future years). However, certain preventive care (for example, annual physicals and many vaccinations) is covered without having to meet the deductible. In general, “preventive care” has been defined as care designed to identify or prevent illness, injury, or a medical condition, as opposed to care designed to treat an existing illness, injury, or condition. Notice 2019-45 expands the existing definition of preventive care to cover medical expenses which, although they may treat a particular existing chronic condition, will prevent a future secondary condition. For example, untreated diabetes can cause heart disease, blindness, or a need for amputation, among other complications. Under the new guidance, a HDHP will cover insulin, treating it as a preventative for those other conditions as opposed to a treatment for diabetes. Readmore.
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* Medical Savings Accounts * If You Like Your Insurance, You Can Keep Your Insurance... At LeastFor Another Year
* Notice 2004-79, 2004-49 IRB 898 * Governmental Health Plans Face New Fee for 2014-2016 * Cafeteria Plans Need to Move Fast to Take Advantage of Year-End IRSGuidance
* Health care costs now the biggest recurring family expense; governments look to employers to help 2019 SUPPLEMENT TO THE 457 ANSWER BOOK, SEVENTH EDITION, PUBLISHED (POSTED ON JUNE 20, 2019 BY CAROL V. CALHOUN)
457 Answer Book, Seventh Edition The most recent update to the Seventh Edition of the 457 Answer Book was published on June 20, 2019. Carol V. Calhounis the
author of Chapter 1, History of 457 Plans, and Chapter 14, Miscellaneous Issues. The _457 ANSWER BOOK_ is an in-depth resource that provides answers to the questions that tax-exempt organizations, state and local governments, their accountants, tax and legal advisors, 457 administrators, product providers, and investment counselors need toknow.
Guiding readers through all aspects of 457 plan administration — from installation through the audit process — the _457 ANSWER BOOK_ describes: the duties and responsibilities of those performing the functions; the required legal, accounting, and administrative tasks; checklists that facilitate control of each administrative process; andsuggested forms.
Read more.
RELATED POSTS:
* 2019 Supplement to the Governmental Plans Answer Book Published * 457 Answer Book, Seventh Edition * Governmental Plans Answer Book, Fourth Edition * Governmental Health Plans Face New Fee for 2014-2016 * IRS Issues Guidance on Patient-Centered Outcomes Research TrustFund ("PCORI") Fee
* Maldonado Letter
2019 SUPPLEMENT TO THE GOVERNMENTAL PLANS ANSWER BOOK PUBLISHED (POSTED ON JUNE 7, 2019 BY CAROL V. CALHOUN)
Governmental Plans Answer Book The 2019 supplement to the Fourth Edition of the Governmental PlansAnswer Book
has now been published. The 2019 Supplement to Governmental Plans Answer Book gives subscribers the most relevant, current, and practice-oriented answers to the issues faced daily by plan administrators, attorneys, actuaries, consultants, accountants, and other pension professionals as they navigate the requirements and procedures involved in administering their plans. The 2019 Supplement to Governmental Plans Answer Book examines the following significant changes and case law in this area and includes: * Recent state-level legislative developments affecting design, eligibility, and related issues (see Q 2:126) and investment, including divestiture (see Q 7:98) and fiduciary education requirements (see Q 7:32). * Law sources and practical points to consider in discerning whether a participant is allowed to make a beneficiary designation by electronic means (see Q 12:5.1). * Court decision that recognizes, even on interpleader, deference to a claims administrator’s discretionary authority (see Q 12:25). * Updated explanations about community-property laws (see Chapter12).
* How a provision in the Constitution of the United States and in many states’ constitutions might preclude applying a revocation-on-divorce statute to a beneficiary designation or contract made before the statute was enacted or took effect (see Q 12:54). * Citations for the laws of three states that do not end a person’s minor status at age 18 (see Q 12:57). * Recent court decision that an order that conditions a payment on whether the payee remains unmarried is not a qualified domestic relations order (see Q 13:10.1). * Information about state laws that restrict a plan-approved domestic relations order to provisions more restrictive than those allowed for a non-governmental plan’s qualified domestic relations order (see Chapter 13). * A 2018 ethics interpretation about a lawyer’s duties concerning the lawyer’s errors (see Chapter 13). * Updated explanations about same-sex marriage and domestic partnerships (see Chapters 12 and 13). * The Securities and Exchange Commission’s Regulation Best Interest applicable to broker-dealers that advise employee benefitplans (see Q 7:2).
* Expanded coverage of cases in text cross-referenced to Appendix E, Recent Court Decisions of Interest Involving Governmental Plans (seeAppendix E).
For more information on this book, written by Carol V. Calhoun, Cynthia L. Moore, and Keith Brainard, you can use the following links:Description
| Table of Contents
| Purchase
RELATED POSTS:
* Governmental Plans Answer Book, Fourth Edition * 2019 Supplement to the 457 Answer Book, Seventh Edition, Published * 457 Answer Book, Seventh Edition * District Court: QDRO Cannot Change Existing Beneficiary of Joint and Survivor Annuity * Governmental Health Plans Face New Fee for 2014-2016 * IRS Updates Guidance on Governmental Plan Determination Letters IRS REVENUE PROCEDURE EASES CORRECTION PROCEDURES (POSTED ON APRIL 22, 2019 BY CAROL V. CALHOUN)
The IRS has just issued a new revenue procedure, Rev. Proc. 2019-19, which limits the
number of plans that have to make IRS filings under the Voluntary Correction Program (“VCP”) in order to correct past errors. The guidance adds provisions allowing plans to be corrected under the Self-Correction Program (“SCP”), which does not require an IRS filing, in the case of two sorts of errors: * Plan document failures * Correction by retroactive plan amendment The revenue procedure also loosens certain requirements for dealing with plan loan failures.Read more.
RELATED POSTS:
* Employers Need to Adopt Pre-Approved 403(b) Plans by March 31, 2020 * IRS opens determination letter process for governmental plans * Expanded Correction Program for 403(b) Plans * IRS Updates Guidance on Governmental Plan Determination Letters * IRS Clarifies That Plans Do Not Necessarily Have to RecoupOverpayments
* Determination Letters for Governmental Plans Don't Address Pick-Up Contributions and Excess Benefit Arrangements NEW POWERPOINT: AVOIDING FRINGE BENEFIT PITFALLS: TAX TRAPS, DE MINIMIS RULES, CORRECTION PROCEDURES, FIDUCIARY RISKS (POSTED ON APRIL 4, 2019 BY CAROL V. CALHOUN)
A recent CLE webinar guided benefits counsel and advisers on recent rules and regulations in providing fringe benefits to employees and avoiding dangerous and costly issues that arise regarding such benefits including personal liability under ERISA. The panel discussed key considerations in structuring fringe benefits, tax traps, de minimis rules, effective correction procedures and methods to minimize fiduciary risks. The PowerPoint presentation for the portion of the webinar dealing with tax aspects is now available atthis link
.
RELATED POSTS:
* Avoiding Fringe Benefit Pitfalls: Tax Traps, De Minimis Rules, Correction Procedures, Fiduciary Risks * 403(b) and 457(b) Plan Compliance Challenges: Avoiding Pitfalls in Plan Design and Administration * 403(b) and 457(b) Plan Compliance Challenges PowerPoint NowAvailable
* "Effect of the Tax Cuts and Jobs Act of 2017 on Nonprofits and Governments," PowerPoint now available * Phased Retirement Programs: Exploring the Issues * Webinar - Phased Retirement Programs: Exploring the Issues NEW ARTICLE: SECTION 403(B) PLAN DESIGN AND COMPLIANCE (POSTED ON DECEMBER 5, 2018 BY CAROL V. CALHOUN)
A new article, Section 403(b) Plan Design and Compliance,
discusses the rules that apply when eligible tax-exempt organizations establish tax-sheltered annuities, custodial accounts, or retirement income accounts, as described in Section 403(b) of the Internal Revenue Code (403(b) plans). This article addresses the following topics: * 403(b) Plan Overview * Eligible Employers and Employees * ERISA Coverage of 403(b) Plans * Qualification Requirements * 403(b) Plan Contributions * 403(b) Plan Distributions * Implementation and Operation * Correcting 403(b) Plan Errors * Terminating 403(b) Plans * EP Subcommittee Report: 403(b) Plan Issues and Recommendations * Advantages and Disadvantages of 403(b) PlansRead more
.
RELATED POSTS:
* New article: Pre-approved Plan Design and Compliance * Expanded Correction Program for 403(b) Plans * New Article: Pre-Approved 403(b) Plans * IRS opens determination letter process for governmental plans * IRS Issues Guidance on Vesting Standards to Be Followed By Governmental, Church Plans * Excess Benefit Plans NEW ARTICLE: PRE-APPROVED 403(B) PLANS (POSTED ON NOVEMBER 29, 2018 BY CAROL V. CALHOUN)
In March 2017, the Internal Revenue Service (IRS) began issuing advisory and opinion letters to the first preapproved retirement programs described in Internal Revenue Code (I.R.C.) § 403(b) (403(b) plans). A new article, Pre-Approved 403(b)Plans ,
discusses preapproved 403(b) plans, including their advantages, legal pitfalls, and other issues that an eligible employer may consider when determining whether to convert its existing 403(b) plan into apreapproved plan.
The major topics are: * What Is a 403(b) Plan? * What Is a Preapproved 403(b) Plan? * What Are the Advantages of a Preapproved 403(b) Plan? * What Are the Legal Pitfalls of a Preapproved 403(b) Plan? * What Operational Issues Can Arise for a Preapproved Plan? * What Practical Issues Can Arise for a Preapproved Plan? * When Should an Employer Adopt a Preapproved 403(b) Plan? * Can the Employer Cure Past Plan Issues by Adopting a Preapproved403(b) Plan?
* What Should an Employer Do If It Did Not Comply with the Written Plan Document Requirement in the Past?Read more.
RELATED POSTS:
* Employers Need to Adopt Pre-Approved 403(b) Plans by March 31, 2020 * New article: Pre-approved Plan Design and Compliance * New article: Section 403(b) Plan Design and Compliance * IRS Updates Guidance on Governmental Plan Determination Letters * Excess Benefit Plans * The Pomeroy Rollover Legislation (H.R. 3503)Page 1 of 1112 3
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Copyright ©
1998 - 2020 by Carol V. Calhoun The opinions posted on this site are my own and do not necessarily represent my law firm's position, strategies, or opinions. The contents of this site, including all articles, opinions, and other postings, are offered for informational purposes only and should not be construed as legal advice. A visit to this site or an exchange of information through this site does not create an attorney-client relationship. You should consult directly with an attorney for individual advice regarding your particular situation. I am _not_ your lawyer under any circumstances. This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Serviceapply.
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