Nonqualified plans are often used as an important tool to attract and retain executives and other key talent.
Ideas & Insights
The Trump administration seeks to expand association health plans, short-term health insurance and health reimbursement accounts.
How can you design a plan that attracts and retains highly compensated employees? There are several opportunities in nonqualified plans.
Fiduciaries of employee retirement plans are liable for losses due to any breach of duty, making it critical to have controls in place.
IRS Chief Counsel issues guidance on foreign deferred compensation plan tied to U.S. deferred compensation plan (a back-to-back plan).
IRS substance-over-form argument to re-characterize transactions between a DISC and IRA as excess contributions rejected by First Circuit.
Outside the EPCRS process, the IRS maintains programs to help plan sponsors avoid the negative consequences of mistakes.
Employers have an extension of time to furnish employees statements of health plan coverage as well as potential relief from penalties.
The new procedure will help IRA owners avoid tax and early distribution penalties when they miss the 60-day rollover requirement.
We’ll discuss revenue recognition, goodwill, tax reform and the regulatory examination process specific to employee stock ownership plans.
As employee benefits programs increase in sophistication and flexibility, the complexity of tax compliance often increases as well.
The Senate has blocked Republican efforts to modify the Affordable Care Act by voting against a health care reform bill.
Anne Bushman and Mary Draayer address questions from RSM’s webcast Aligning executive plans with traditional employee plans.