Tax Law Defined® Blog

Showing 3 posts by Jeffries Mock Hamilton.

IRS Issues Updated Eligible Rollover Distribution Notices - Plans Should Begin Using Immediately

IRS Issues Updated Eligible Rollover Distribution Notices - Plans Should Begin Using ImmediatelyMost 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

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 ›

ACA Compliance Alert: "Opt-Out Payments" to Employees Who Decline Employer Health Coverage

ACA Compliance Alert: "Opt-Out Payments" to Employees Who Decline Employer Health Coverage

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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Attorney Spotlight

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.

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