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40 Matching News Items

1.  Federal Law Update for Teacher Retirement Plans (PDF)
Calhoun Law Group, P.C. and Groom Law Group, via National Council on Teacher Retirement Link to more items from this source
Dec. 13, 2004
At pp. 8-69 of 69-page document.
2.  Federal District Court Blocks Michigan Law Eliminating Health Benefits for Domestic Partners of Public Employees
Calhoun Law Group, P.C. Link to more items from this source
July 5, 2013
"The Act did not by its terms make reference to gay or lesbian employees. Nevertheless, Judge Lawson found that, 'The historical background and legislative history of the Act demonstrate that it was motivated by animus against gay men and lesbians.' The decision relied in part on the Supreme Court's recent decision in United States v. Windsor, which struck down the provision of the federal Defense of Marriage Act which had precluded federal recognition of same-sex marriages."
3.  Checklist of Federal Tax Law Rules Applicable to Public Retirement Systems
Calhoun Law Group, P.C. Link to more items from this source
May 22, 2013
"This outline is a basic summary of the principal Internal Revenue Code qualification requirements that apply to governmental plans, other than plans described in Code section 403(b) or 457(b). It also includes selected Code requirements that do not relate to qualification. It is very general in nature, and does not replace research on specific questions."
4.  Federal Law Update for Governental Plans, 2003-2004
Calhoun Law Group, P.C. Link to more items from this source
Oct. 20, 2004
Topics covered: Department of Labor Regulations on Mandatory IRA Rollovers of Small Cashouts (September 28, 2004); IRS guidance on deferral of termination pay; Minimum Distribution Rules under Internal Revenue Code section 401(a)(9) (June 14, 2004); Department of Labor Guidance on Missing Participants in Terminating Defined Contribution Plans (Field Assistance Bulletin 2004-02 (September 30, 2004); and Deemed IRAs (section 408(q).
5.  Laws Other than ERISA Provide Recourse for Kickbacks from Public Retirement Systems
Calhoun Law Group, P.C. Link to more items from this source
Apr. 30, 2013
"An article in Forbes magazine alleges that the Employees' Retirement System of Rhode Island paid kickbacks to placement agents. As most are aware, the Employee Retirement Income Security Act of 1974 (ERISA) does not apply to governmental plans. So, what kinds of protections are available in the case of kickbacks from public retirement systems?"
6.  Regulatory Information from the 2005 NCTR Convention -- Handouts from Three Pension Tax Experts (PDF)
National Council on Teacher Retirement Link to more items from this source
Oct. 28, 2005
54 pages. Excerpt: [The handouts include information from:] Mary Beth Braitman, Ice Miller, on the proposed Section 415 rules; Carol V. Calhoun, Calhoun Law Group, P.C., on the automatic rollover provisions and phased retirement; and, Evelyn Small Traub, Troutman Sanders LLP, on the proposed 403(b) regulations and Hurricane Katrina and Rita tax relief.
7.  Chart of Maximum Benefits & Contributions Limits Updated to Reflect 2005 Limits
Calhoun Law Group, P.C. Link to more items from this source
Oct. 20, 2004
Carol Calhoun's chart of benefits and contributions limits from 1996 to the present has now been updated to reflect the 2005 limits, as announced in News Release IR-2004-127 (October 20, 2004) and the corresponding Social Security Administration news release (October 19, 2004).
8.  DROP/Phased Retirement Arrangements, 457 Matches, and Other Current Trends in Governmental Plans
Calhoun Law Group, P.C. Link to more items from this source
Oct. 5, 2000
Another new outline is available at Carol V. Calhoun's employee benefits site discusses deferred retirement option plans (DROPs) and employer matches of 457 plan contributions.
9.  Projected Section 415 and Other Limits for 2014
Calhoun Law Group, P.C. Link to more items from this source
Oct. 3, 2013
"[W]ith the federal government closed, the new maximum retirement plan and other employee benefit plan limits that fluctuate based on the cost of living will not be announced just yet. However, Tom Poje of DCS Retirement Group has helpfully provided us with projections of what several of the 2014 limits will be."
10.  Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes
Calhoun Law Group, P.C. Link to more items from this source
Aug. 29, 2013
"Because employee benefit plans are extensively regulated by federal law, this announcement means that even employers in states that do not recognize same-sex marriage will be required to recognize such marriages for many employee benefits purposes. However, the impact will depend on whether the plan is subject to ERISA, or whether it is a governmental or church plan exempt from ERISA. The [detailed chart in this article] sets forth areas in which the announcement will affect the operation of different types of plans."
11.  Who Is a Spouse? Different Federal Agencies Take Differing Approaches After Windsor
Calhoun Law Group, P.C. Link to more items from this source
Aug. 13, 2013
"Weeks after the Windsor decision, the few federal agencies that have issued guidance have taken wildly disparate approaches.... There is a clear need for prompt guidance, coordinated among the various agencies. Moreover, unless the guidance takes the OPM approach (treating a marriage as valid if it was recognized by the state performed, regardless of the laws of the state of residence), employers can expect to have to undertake determinations of marital status far more complex than just determining whether the employee's current state of residence permits same-sex marriage."
12.  QDRO Cannot Change Existing Beneficiary of Joint and Survivor Annuity
Calhoun Law Group, P.C. Link to more items from this source
June 11, 2013
"The court held that a survivor benefit irrevocably vests in the beneficiary at the annuity starting date and cannot be reassigned thereafter by a domestic relations order.... And what of [the ex-wife's] waiver of the QJSA [pursuant to a divorce decree]? Not only was this found ineffective against the plan, but the court held that ERISA would preempt any attempt to impose a constructive trust under Texas common law on any survivor benefits received by Melissa under the Plan." [VanderKam v. PBGC, No. 09-cv-01907 (D.D.C. May 7, 2013)]
13.  IRS Issues Proposed Regs on Normal Retirement Age for Governmental Plans
Calhoun Law Group, P.C. Link to more items from this source
Jan. 26, 2016
"The plan document for a governmental plan is not required to provide a specific definition of normal retirement age. Instead, normal retirement age is the lowest age specified in the plan at which the employee has the right to retire without the consent of the employer and receive retirement benefits based on the amount of the employee's service to the date of retirement at the full rate set forth in the plan ... The proposed regulations provide for safe harbors under which a normal retirement age below age 62 will be considered to satisfy the reasonably representative requirement for any employee.... The regulations state that it is permissible to have different normal retirement ages for different classes of employees, so long as each satisfies the requirements."
14.  Economically Targeted Investments: DOL Guidance Leaves Many Questions Open
Calhoun Law Group, P.C. Link to more items from this source
Dec. 7, 2015
"In determining the risk and return ratio of an ETI versus another investment option, it is appropriate to consider risk factors specific to the industry (such as the prospect of legislation or litigation that might affect the value of stock in tobacco companies) ... Fiduciaries must consider the consequences to future retirees as well as current retirees. For example, they should take into account societal shifts that may affect investments over the long term, even if not in the short term."
15.  Domestic Partnership Converted Retroactively to Marriage After Death Provides Basis for VA Spousal Benefits
Calhoun Law Group, P.C. Link to more items from this source
Nov. 6, 2015
"In a case that has obvious implications for employee benefit plans, the Veterans' Administration (VA) has just provided survivor benefits to the partner of a service member, even though the partners were not married before the service member's death.... The Obergefell decision allowed Krumbach to retroactively amend Hatcher's death certificate to show they were married. The VA then allowed the benefits to Krumbach as the surviving spouse.... [An] employer needs to give serious consideration to how it will currently treat same-sex marriages entered into before it changed its policies to recognize such marriages. [This article] focuses on steps the employer may consider to mitigate liability in the future[.]"
16.  IRS Determination Letters After 2016: What Are the Options?
Calhoun Law Group, P.C. Link to more items from this source
July 28, 2015
"When substantial changes are to be made to the plan (typically, for new employees), consideration should be given to adopting a whole new plan (on which a determination letter could be obtained), rather than amending the existing plan to create a new benefit structure. Plans adopting novel benefit structures may seek private letter rulings dealing with the new benefit structure.... In the event of a corporate acquisition or merger, it will become critical to obtain ironclad assurances from the seller that all retirement plans are qualified.... In some instances, it may make sense to have old plans terminated before the merger or acquisition."
17.  Last Chance for Governmental Plan Determination Letters?
Calhoun Law Group, P.C. Link to more items from this source
July 21, 2015
"The current period for requesting determination letters for governmental plans runs from February 1, 2015 through January 31, 2016, and is available to any individually designed governmental plan that did not file during the February 1, 2013 through January 31, 2014 period.... [T]his may be the last chance for state and local retirement systems and other governmental plans to obtain formal IRS reassurance that their plans are qualified. This article discusses why a determination letter is important, and what needs to be done to obtain one."
18.  Wal-Mart Sued for Retroactive Availability of Spousal Benefits for Same-Sex Spouses
Calhoun Law Group, P.C. Link to more items from this source
July 15, 2015
"The lawsuit seeks compensation for medical expenses for the years in which Dee was denied spousal coverage.... The suit argues that because Wal-Mart would have provided Jackie with coverage for her wife [Dee] if she had been a man, failing to provide it because she is a woman constitutes sex discrimination.... The EEOC's Strategic Enforcement Plan (SEP) ... lists 'coverage of lesbian, gay, bisexual and transgender individuals under Title VII's sex discrimination provisions, as they may apply' as an enforcement priority for FY2013-2016. In Jackie's case, the EEOC issued a final determination on January 29, 2015 that Wal-Mart's failure to provide spousal coverage of Dee constituted sex discrimination."
19.  Employee Benefits Effects of Supreme Court Same-Sex Marriage Decision
Calhoun Law Group, P.C. Link to more items from this source
June 26, 2015
"On June 26, 2015, the Supreme Court struck down all state bans on same-sex marriage ... For employers, this decision raises the issue of what changes must be made in employee benefits ... [This article] will look at three categories of employers: those that have already been offering benefits to same-sex spouses, those that have not previously offered benefits to same-sex spouses, and those that have been offering benefits to domestic partners." [Obergefell v. Hodges, No. 14-556 (U.S. June 26, 2015)]
20.  IRS Clarifies That Plans Do Not Necessarily Have to Recoup Overpayments
Calhoun Law Group, P.C. Link to more items from this source
Apr. 27, 2015
"[Rev. Proc. 2015-27] gives two possible alternatives: retroactively amending the plan to conform to the way it was actually operated, or having the employer make up the overpayments.... However, governmental plan trustees will need to consider carefully how to respond to an overpayment situation. In some instances, a plan amendment may require action of a legislature, which may be hard or impossible to obtain in a timely manner. The plan trustee may well have no way to compel an employer to repay overpayments, if it is unwilling to do so."
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