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    IRS final regulations allow pension plan sponsors in bankruptcy to eliminate prohibited payment options

    13 November 2012

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    Sixth Circuit says severance payments not subject to FICA

    08 October 2012

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    Sixth Circuit holds that supplemental unemployment compensation benefits are not ‘wages’ subject to FICA taxation

    10 September 2012

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    IRS issues guidance on outbound transfers of intangible property

    27 August 2012

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    Bankruptcy PLR with NOL preservation result

    14 August 2012

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    IRS/Treasury propose regulations to allow bankrupt employers to eliminate certain payment forms

    26 July 2012

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    IRS proposes changes to anti-cutback regulations permitting elimination of lump sum distributions under a single-employer defined benefit plan of plan sponsor in bankruptcy

    12 July 2012

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    Supreme Court decides Hall v. United States

    14 May 2012

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    Five common 409A design errors: #4 No six-month delay for public company terminations

    20 March 2012

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    Reorganization and consolidated rulings issued

    27 February 2012

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