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Employee Benefits Legal Resource Site Home Page
News Stories
- Department of Labor Announces That Same-Sex Marriages Will Be Recognized For ERISA Purposes, Regardless of the Laws of the Employer’s or Employee’s State September 18, 2013
- State Taxes and Married Same-Sex Couples September 17, 2013
- Employee Benefits Effects of Treasury and IRS Announcement That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes August 29, 2013
- Deadline to Submit Opinion and Advisory Letter Applications for Defined Benefit Mass Submitter Plans Extended August 19, 2013
- Who is a spouse? Different federal agencies take differing approaches after Windsor August 13, 2013
- Carol V. Calhoun Quoted in Tax Notes Article, “Unreleased Technical Advice Memoranda Illuminate IRS Position on Pension Deferral Plans” August 8, 2013
- District Court: Pennsylvania Retirement Plan Must Recognize Canadian Same-Sex Marriage of Illinois Couple July 30, 2013
- Detroit’s Bankruptcy Highlights Risks, Benefits of Governmental Pensions July 30, 2013
- New article: Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans July 26, 2013
- IRS Issues Guidance on Patient-Centered Outcomes Research Trust Fund (“PCORI”) Fee July 25, 2013
- Severance Pay and FICA Taxes July 23, 2013
- IRS Issues Guidance on Vesting Standards to Be Followed By Governmental, Church Plans July 15, 2013
- Federal District Court Blocks Michigan Law Eliminating Health Benefits for Domestic Partners of Public Employees July 4, 2013
- District Court: QDRO Cannot Change Existing Beneficiary of Joint and Survivor Annuity June 11, 2013
- OPM Issues Long-Awaited Proposed Phased Retirement Regulations for Federal Government June 5, 2013
- Health care costs now the biggest recurring family expense; governments look to employers to help June 5, 2013
- Governmental Workers Retiring in Greater Numbers May 30, 2013
- Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems Updated May 21, 2013
- Plan Found to Be “Governmental” Even Though Originally Established by Private Entity May 20, 2013
- New article: Maryland to End Benefits For Employees’ Domestic Partners May 17, 2013
- IRS Updates Guidance on Governmental Plan Determination Letters May 14, 2013
- Forbes: Rhode Island State Pension Admits History Of Kickbacks And SEC Inquiry April 30, 2013
- New Revenue Procedure Establishes 403(b) Pre-Approved Plan Program April 29, 2013
- Determination Letters for Governmental Plans Don’t Address Pick-Up Contributions and Excess Benefit Arrangements April 24, 2013
- CalSTRS Finalizes Divestments from Gun Manufacturers April 23, 2013
- Governmental Health Plans Face New Fee for 2014-2016 April 16, 2013
- Expanded Correction Program for 403(b) Plans April 4, 2013
- IRS opens determination letter process for governmental plans March 31, 2013
- Welcome to our updated site! March 18, 2013
- Social Security Tax Rates Return to Higher Levels for 2013 January 1, 2013
- New Article: Same-Sex Marriage: Thinking About Employee Benefits December 28, 2012
- 2013 IRS Benefits & Contributions Limits, and Social Security Wage Base, Announced December 10, 2012
- Chart comparing elective plans updated November 12, 2012
- 2013 Supplement to the Governmental Plans Answer Book, Second Edition October 2, 2012
- 2013 Supplement to the 457 Answer Book, Fifth Edition, Published August 13, 2012
- Final Regulations Govern FICA Taxation of 403(b) Contributions November 19, 2007
- Final Regulations Issued Under Code Section 403(b) September 4, 2007
- Distributions from a Pension Plan Under a Phased Retirement Program June 11, 2007
- Final IRS Regulations Clarify Maximum Limits for Governmental Qualified Plans April 5, 2007
- Post-death qualified domestic relations order invalidated January 9, 2006
- Let’s kill all the lawyers? September 23, 2005
- Future Cost-of-Living Increases Included in 415(b) Calculation January 4, 2005
- New Mandatory Rollover Rules Will Apply to Government, Church Plans December 29, 2004
- Form 1945, Statement Concerning Your Employment in a Job Not Covered by Social Security, Released December 20, 2004
- IRS Code & Subject Directory Available Online December 9, 2004
- Working Families Tax Relief Act Affects Domestic Partner Benefits October 29, 2004
- Speech outline, “Federal Law Update, 2003-2004,” now available October 18, 2004
- Speech outline, “Key Legislative and Tax Changes That Impact The Performance Of Your Fund,” now available October 5, 2004
- Department of Labor Issues Guidance Regarding Missing Participants in Defined Contribution Plans September 30, 2004
- Automatic Rollover Safe Harbor: Final Rule and Prohibited Transaction Class Exemption September 28, 2004
- Speech outline, “Eligible 457 Plans: What’s New?,” now available September 10, 2004
- Speech outline, “Governmental Plans Update,” now available September 9, 2004
- Carol Calhoun interviewed on CBS Evening News regarding Enron February 4, 2002
- Milwaukee Journal Sentinal, “Cost of retirement blitz is big unknown” January 21, 2002
- Milwaukee Journal Sentinal, “Pensions too rich for IRS?” January 15, 2002
Articles
- Supreme Court Same-Sex Marriage Decisions Create New Rules for Employee Benefit Plans July 26, 2013
- Maryland to End Benefits For Employees’ Domestic Partners May 17, 2013
- Same-Sex Marriage: Thinking About Employee Benefits December 28, 2012
- IRS Clarifies Rollover Rules February 18, 2002
- Tobacco Divestment and Fiduciary Responsibility, A Legal and Financial Analysis, Legal Section January 15, 2000
- 403(b) Plan Audit Issues January 10, 2000
- TAM Clarifies Tax and Withholding Consequences of Early Retirement Incentives and Failed Section 457 Plans May 10, 1999
- Deadline for Amending Governmental Section 457 Plans Approaching October 19, 1998
- Deferred Retirement Option Plans (“DROP” Plans) October 13, 1998
- The Division of Pensions Across Borders December 17, 1996
- The Tax Law and the Nonqualified Variable Annuity July 1, 1991
Books
Charts
- Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems May 21, 2013
- State Retirement Systems March 5, 2013
- Maximum Benefits and Contributions Limits December 10, 2012
- Comparison of 457(b) Plans, 401(k) Plans, 403(b) Plans, and Deemed IRAs June 4, 2012
Speech Outlines
- Federal Law Update, 2003-2004 October 12, 2004
- Key Legislative and Tax Changes That Impact The Performance Of Your Fund October 5, 2004
- Eligible 457 Plans: What’s New? September 10, 2004
- Governmental Plans Update (2003-2004) September 9, 2004
- 457 Update, Including New Regulations, for 2001-2002 September 13, 2002
- Governmental Plans Update (2001-2002) September 12, 2002
- From Defined Benefit to Defined Contribution and Other 2001 Trends in Governmental Plans December 7, 2001
- 2001 Developments in 457(b) Plans of State and Local Governments December 6, 2001
- Public Retirement Systems: Effect of EGTRRA, USERRA, domestic partnership developments, and recent cases October 2, 2001
- Effect of EGTRRA on Public Retirement Systems June 28, 2001
- DROP/Phased Retirement Arrangements, 457 Matches, and Other Current Trends in Governmental Plans February 14, 2001
- Deferred Retirement Option Plans (“DROP Plans”) October 2, 2000
- Pick-Up Issues September 15, 2000
- The Issues Institutional Investors Face in Doing Social Investing May 12, 2000
- Highlights of the 403(b) Examination Guidelines, as Adopted by the Internal Revenue Service, May, 1999 June 23, 1999
- Taxation of Service-Connected and Non-Service-Connected Disability Benefits under Governmental Plans December 12, 1998
- Excess Benefit Plans October 8, 1998
- Uniformed Services Employment and Reemployment Rights Act (“USERRA”), 38 U.S.C. §§ 4301 et seq.: the employee benefits aspects October 8, 1998
- The Pomeroy Rollover Legislation (H.R. 3503) June 30, 1998
- Purchased Service Credit January 16, 1998
- Nondiscrimination Rules for Public Pension Funds June 30, 1997
- Medical Savings Accounts May 21, 1997
Legal Notices
- About This Site February 26, 2013
- Copyright February 26, 2013
- Disclaimer February 26, 2013
- Privacy Statement February 26, 2013
- Terms of Service February 26, 2013
Employee Benefits Library
- Accounting April 29, 2013
- Applicable Federal Rates April 29, 2013
- Benefits-Related Associations April 29, 2013
- Cases April 29, 2013
- Church Plans April 29, 2013
- Department of Labor April 29, 2013
- Directories of Attorneys April 29, 2013
- Federal Register April 29, 2013
- Governmental Plans April 29, 2013
- GSA Publications April 29, 2013
- Inflation-Adjusted Limits April 29, 2013
- Internal Revenue Service April 29, 2013
- Law Reviews April 29, 2013
- Legal Search Engines and Directories April 29, 2013
- Legislation April 29, 2013
- Message Boards April 29, 2013
- Miscellaneous April 29, 2013
- Other Government Agencies April 29, 2013
- Pension Benefit Guaranty Corporation (“PBGC”) April 29, 2013
- Regulations April 29, 2013
- Retirement Savings Calculators April 29, 2013
- Same-Sex Spouse and Domestic Partner Benefits April 29, 2013
- Social Security Administration April 29, 2013
- Socially Responsible Investing April 29, 2013
- State Materials April 29, 2013
- United States Code (including ERISA and the Internal Revenue Code) April 29, 2013
