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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Mark F. Sommer is FBT’s Tax, Benefits and Estates Practice Group leader, focusing on state, local and federal tax, incentives, tax controversy and litigation. He has successfully handled thousands of audits, protests, appeals, and transactional matters.