AimPoint Pension
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Compass
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Regional Vice President of Sales The Retirement Plan Company
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Text of IRS Action on Decision 2019-02: Whether Lump-Sum Payments Made to Unionized Employees Upon Ratification of Collective Bargaining Agreements Are Taxable Compensation Under the Railroad Retirement Tax Act (PDF)
Internal Revenue Service [IRS] [Official Guidance] Oct. 10, 2019 "In light of the Supreme Court’s reasoning in Loos, the Eighth Circuit’s holding in Union Pacific that ratification payments are not subject to the RRTA has been superseded. Accordingly, the Service will not follow the Eight Circuit’s holding in Union Pacific regarding the RRTA taxation of ratification payments in other cases." |
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