Employee Benefits Articles To Search this Article Database Enter: Key Word(s), or Code section [e.g. 162(a)], or Regulation section [e.g. 1.162-1] Corporate Taxation International Taxation Real Estate Taxation Tax Controversy and Litigation State and Local Taxation Employee Benefits Executive Compensation Estate and Personal Tax Planning All Articles     IRS 401(k) Questionnaire R&H Letter to Clients and Friends, June 16, 2010   Private Equity Fund Found Liable for Pension Obligation of Bankrupt Portfolio Company The Journal of Private Equity, January 01, 2009   Proposed Regulations Clarify Penalty Taxes on Income Inclusions New York Law Journal, December 18, 2008   New Legislation Penalizes Deferred Compensation from Certain Foreign Corporations and Partnerships R&H Letter to Clients and Friends, October 15, 2008   The Short-Term Deferral Rule Can Mitigate the Impact of Section 409A R&H Letter to Clients and Friends, June 11, 2008   Getting Up to Speed on the Final Regulations for Deferred Compensation The Tax Executive, June 01, 2007   Provisions of the Pension Protection Act of 2006 Affecting Individual Taxpayers R&H Letter to Clients and Friends, October 11, 2006   Provisions of the Pension Protection Act of 2006 Affecting 401(k) and Other Defined Contribution Plans R&H Letter to Clients and Friends, October 05, 2006   New Provision May Restrict Funding of Rabbi Trusts R&H Letter to Clients and Friends, September 21, 2006   Significant Changes to 'Plan Asset' Rules Under ERISA R&H Letter to Clients and Friends, August 30, 2006   IRS Adopts New Determination Letter System for Qualified Retirement Plans R&H Letter to Clients and Friends, March 20, 2006   Proposed Regulations on Deferred Compensation Under Section 409A R&H Letter to Clients and Friends, December 09, 2005   New Roth Contribution Option Under 401(k) Plans R&H Letter to Clients and Friends, June 13, 2005   A Revolution in the World of Deferred Compensation The Tax Executive, November 15, 2004   Change in Treatment of Cash-Out Distributions -- Automatic Rollovers R&H Letter to Clients and Friends, October 29, 2004   Integrating an Acquired Company's Retirement Plans Can Be a Can of Worms The Metropolitan Corporate Counsel, April 01, 2004   Employee Benefit Plans -- Alert: Timing of Deposit of 401(k) Deferrals R&H Letter to Clients and Friends, August 07, 2003   Proposed Legislation Focuses on Deferred Compensation of Executives The Metropolitan Corporate Counsel, July 01, 2003   Employee Benefits Plans -- Alert R & H Letter to Clients & Friends, December 30, 2002   New Tax Law Significantly Improves Benefits of 401(k) and Other Qualified Plans The Tax Executive, December 01, 2001   Selling Closely-Held Stock to an Employee Stock Ownership Plan - How Adequate Must the Consideration Be? New York Law Journal, April 23, 1998   Pension Simplification Finally Arrives The Tax Executive, October 01, 1996