Articles / Employee Benefits

Benefits & Compensation Update: President Signs H.R. 1 (Tax Cuts and Jobs Act)

by David E. Kahen, Judy M. Hensley
Published: Benefits & Compensation Update, December 29, 2017
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Stock Option Exercise Leading to Capital Loss: 'Hann v. United States'

by David E. Kahen
Published: New York Law Journal, December 21, 2017
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IRS Issues Guidelines for Substantiating 401(k) Hardship Withdrawals

by Judy M. Hensley, Charles C. Shulman
Published: Benefits & Compensation Update, March 17, 2017
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Employment Agreements

by Charles C. Shulman
Published: Tax Management Compensation Planning Journal, September 2, 2016
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Benefits & Compensation Update

by Norman J. Misher, Allen J. Erreich, Judy M. Hensley, Charles C. Shulman, Chase B. Steinlauf
Published: Benefits & Compensation Update, April 22, 2016
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Favorable Modifications to IRS Correction Program for 401(K) Deferral Errors

by Norman J. Misher, Allen J. Erreich, Charles C. Shulman, Judy M. Hensley, Chase B. Steinlauf
Published: R&H Letter to Clients and Friends, April 30, 2015
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Income Classification Pitfalls for Executives of Startups

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, December 18, 2014
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Stock Rights Under §457A: Revenue Ruling 2014-18

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, June 19, 2014
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Employee Benefit Plan Compliance With The Recent DOMA Supreme Court Decision

by Norman J. Misher, Allen J. Erreich, Charles C. Shulman, Judy M. Hensley, Chase B. Steinlauf
Published: R&H Letter to Clients and Friends, December 10, 2013
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Disqualification of Employee Trust: 'Yarish v. Commissioner'

by Elliot Pisem, David E. Kahen
Published: New York Law Journal, October 18, 2012
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The New Voluntary Disclosure: No, It's Not For Those Hidden Foreign Bank Accounts -- This Time It's For Employers Who Need to Reclassify Their Workers As Employees

by Norman J. Misher, Allen J. Erreich, Ellen Seiler Brody
Published: R&H Letter to Clients and Friends, October 19, 2011
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More About Tax 'Substance': 'Hellweg v. Commissioner'

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, June 16, 2011
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Self-Directed IRAs -- A Trap for the Unwary

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, November 22, 2010
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Caution: Health Care Reform Puts the Brakes on Employer-Sponsored Insured Health Plans

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, November 15, 2010
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Roth Converstions Within 401(k) Plans

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, October 13, 2010
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IRS 401(k) Questionnaire

by Norman J. Misher, Allen J. Erreich
Published: R&H Letter to Clients and Friends, June 16, 2010
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Private Equity Fund Found Liable for Pension Obligation of Bankrupt Portfolio Company

by Norman J. Misher
Published: The Journal of Private Equity, January 01, 2009
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Proposed Regulations Clarify Penalty Taxes on Income Inclusions

by David E. Kahen, Elliot Pisem
Published: New York Law Journal, December 18, 2008
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New Legislation Penalizes Deferred Compensation from Certain Foreign Corporations and Partnerships

by David E. Kahen, Norman J. Misher
Published: R&H Letter to Clients and Friends, October 15, 2008
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The Short-Term Deferral Rule Can Mitigate the Impact of Section 409A

Published: R&H Letter to Clients and Friends, June 11, 2008
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Getting Up to Speed on the Final Regulations for Deferred Compensation

by Norman J. Misher, David E. Kahen
Published: The Tax Executive, June 01, 2007
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Provisions of the Pension Protection Act of 2006 Affecting Individual Taxpayers

Published: R&H Letter to Clients and Friends, October 11, 2006
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New Provision May Restrict Funding of Rabbi Trusts

by Norman J. Misher, David E. Kahen, Allen J. Erreich
Published: R&H Letter to Clients and Friends, September 21, 2006
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Significant Changes to 'Plan Asset' Rules Under ERISA

by Allen J. Erreich
Published: R&H Letter to Clients and Friends, August 30, 2006
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IRS Adopts New Determination Letter System for Qualified Retirement Plans

by Allen J. Erreich
Published: R&H Letter to Clients and Friends, March 20, 2006
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Proposed Regulations on Deferred Compensation Under Section 409A

by Norman J. Misher, David E. Kahen
Published: R&H Letter to Clients and Friends, December 09, 2005
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New Roth Contribution Option Under 401(k) Plans

by Allen J. Erreich
Published: R&H Letter to Clients and Friends, June 13, 2005
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A Revolution in the World of Deferred Compensation

by Norman J. Misher, David E. Kahen
Published: The Tax Executive, November 15, 2004
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Change in Treatment of Cash-Out Distributions -- Automatic Rollovers

by Allen J. Erreich
Published: R&H Letter to Clients and Friends, October 29, 2004
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Integrating an Acquired Company's Retirement Plans Can Be a Can of Worms

by Norman J. Misher, Allen J. Erreich
Published: The Metropolitan Corporate Counsel, April 01, 2004
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Employee Benefit Plans -- Alert: Timing of Deposit of 401(k) Deferrals

by Norman J. Misher
Published: R&H Letter to Clients and Friends, August 07, 2003
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Proposed Legislation Focuses on Deferred Compensation of Executives

by Norman J. Misher, Allen J. Erreich
Published: The Metropolitan Corporate Counsel, July 01, 2003
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Employee Benefits Plans -- Alert

by Norman J. Misher, Allen J. Erreich
Published: R & H Letter to Clients & Friends, December 30, 2002

New Tax Law Significantly Improves Benefits of 401(k) and Other Qualified Plans

by Norman J. Misher, Allen J. Erreich
Published: The Tax Executive, December 01, 2001

Pension Simplification Finally Arrives

by Norman J. Misher, Allen J. Erreich
Published: The Tax Executive, October 01, 1996