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SECURE 2.0 Act of 2022 Signed into Law
Published: 01/23/23
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IRS Launches 90-Day Pre-Examination Compliance Pilot
Published: Benefits and Compensation Update, August 30, 2022
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Supreme Court Decision Offers Guidance on 401(k) Plan Fiduciaries' Duty of Prudence With Respect to Plan Investments
by Norman J. Misher, Chase B. Steinlauf
Published: 02/17/2022
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Benefits & Compensation Update
by Norman J. Misher, Allen J. Erreich, Chase B. Steinlauf
Published: 05/25/2021
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IRS Expands Participants' Ability to Reverse 2020 Required Minimum Distributions
by Allen J. Erreich, Chase B. Steinlauf
Published: Benefits & Compensation Update, August 7, 2020
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Temporary Relief for 401(k) Safe Harbor Plans -- IRS Notice 2020-52
by Norman J. Misher
Published: Benefits & Compensation Update, July 27, 2020
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DOL Modernizes Rules for Electronic Distribution of Retirement Plan Communications
by Norman J. Misher
Published: Benefits & Compensation Update, July 17, 2020
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Penalty Avoidance: When Can Taxpayers Rely on Their Advisors?
by Ellen Seiler Brody
Published: TaxStringer, May 1, 2020
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Major Tax Changes in the CARES Act
by Elliot Pisem, Ellen Seiler Brody
Published: R&H Client Letter, April 10, 2010
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Stimulus Package Includes Financial Relief for Retirement Plan Participants Affected by COVID-19
by Norman J. Misher, Allen J. Erreich, Chase B. Steinlauf
Published: Benefits & Compensation Update, March 27, 2020
Download the file for <p>Stimulus Package Includes Financial Relief for Retirement Plan Participants Affected by COVID-19</p> .
Automobiles under the Tax Cuts and Jobs Act of 2017
by Ellen Seiler Brody, Cory M. Paul
Published: Tax Stringer, March 1, 2020
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Update - The SECURE Act is Signed into Law
by Norman J. Misher, Allen J. Erreich, Chase B. Steinlauf
Published: Benefits & Compensation Update, December 26, 2019
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401(k) Hardships Made A Little Easier
by Norman J. Misher
Published: Benefits & Compensation Update, October 25, 2019
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Recent IRS Guidance on Taxation: Withholding and Reporting for Uncashed Distribution Checks from Tax-Qualified Plans
by Allen J. Erreich
Published: Benefits & Compensation Update, October 4, 2019
Download the file for Recent IRS Guidance on Taxation: Withholding and Reporting for Uncashed Distribution Checks from Tax-Qualified Plans.
Proposed Regulations on Retirement Plan Distribution Withholding for Recipients with Non-U.S. Addresses
by Allen J. Erreich
Published: Benefits & Compensation Update, July 2, 2019
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The SECURE Act Passes the House of Representatives
by Chase B. Steinlauf, Ariel B. Woldar
Published: Benefits and Compensation Update, June 10, 2019
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Benefits & Compensation Update (May, 2019)
by Norman J. Misher, Allen J. Erreich, Chase B. Steinlauf, Ariel B. Woldar
Published: Benefits & Compensation Update, May 17, 2019
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Benefits & Compensation Update: President Signs H.R. 1 (Tax Cuts and Jobs Act)
by David E. Kahen
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
Published: Benefits & Compensation Update, March 17, 2017
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Employment Agreements
Published: Tax Management Compensation Planning Journal, September 2, 2016
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Benefits & Compensation Update
by Norman J. Misher, Allen J. Erreich, 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, Chase B. Steinlauf
Published: R&H Letter to Clients and Friends, April 30, 2015
Download the file for <p>Favorable Modifications to IRS Correction Program for 401(K) Deferral Errors</p> .
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, 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
Download the file for 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.
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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Provisions of the Pension Protection Act of 2006 Affecting 401(k) and Other Defined Contribution Plans
Published: R&H Letter to Clients and Friends, October 05, 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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