Showing 3 posts by Jeffries Mock Hamilton.
Most retirement plans (including profit sharing, 401(k), and 403(b) plans) are required to provide participants with an explanation of the rules for making an eligible rollover distribution and the tax rules for distributions that are not rolled over. Generally, this rollover notice is part of the participant’s distribution election packet. Read More ›
Supreme Court rules that pension plans of church-related hospitals may be church plans exempt from ERISA
Unanimous decision turns on reading of the language of the statute. Read More ›
Payments under an Opt-Out Arrangement are included in the Health Coverage Affordability Calculation unless the arrangement is an "Eligible Opt-Out Arrangement." Read More ›
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Scott W. Dolson is a member of FBT, providing corporate, tax and M&A services to LLCs, corporations and partnerships. This includes tax planning for the formation of closely held businesses, LLCs and FLPs and the structuring of syndicated private offerings.