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Searching Content indexed under Income Tax by Rebecca Davenport ordered by Published Date Descending.
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IRS Same-Sex Marriage Guidance May Require Adoption of Plan Amendments
Tax-qualified US retirement plans may need to be amended by December 31, 2014 in order to comply with requirements imposed by the Internal Revenue Service (IRS) regarding the treatment of individuals in same-sex marriages following the US Supreme Court’s decision in United States v. Windsor.
United States
14 Oct 2014
2
Employers Must Act Quickly to Take Advantage of Limited Grace Period for Correcting Certain Operational Violations under Code Section 409A
Employers must act by the end of 2009 if they want to take advantage of transition relief provided by Notice 2008-113 (the Notice) for certain types of operational violations of the rules under Internal Revenue Code Section 409A that occurred prior to 2008.
United States
5 Nov 2009
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