X
14Feb

Avoid the IRS’s Nuclear Option – Sign that Plan Document!

Seyfarth Synopsis: In a recent Chief Counsel Memorandum (“CCM”), the IRS stated that on audit, agents should pursue plan disqualification for a failure to produce a signed plan document. The IRS was responding to a 2018 Tax Court decision that held...
By: Seyfarth Shaw LLP
Source Url: https://www.jdsupra.com/legalnews/avoid-the-irs-s-nuclear-option-sign-84778/

Related

How Multiemployer Pension Plans Continue To Extract More From Contributing Employers Than What They Bargained For

Contributing employers to multiemployer pension plans (“MEPPs”) are commonly surprised that their ...

Read More >

Florida Real Property & Business Litigation Report, Volume 13, Issue 20

Lucky Brand Dungarees, Inc v. Marcel Fashions Group, Inc., Case No. 18–1086 (2020). “Defense precl...

Read More >

COVID-19 FAQs

The recent novel coronavirus (COVID-19) outbreak has caused significant disruption to the global eco...

Read More >

Court Holds That An Employer May Rely On Employee's Promise Not To Compete

In Edwards v. Arthur Andersen LLP, 44 Cal. 4th 937 (2008), the California Supreme Court held that co...

Read More >

NYSDEC Issues Revised General Permit for Stormwater Discharges from Construction Activity

On January 29, 2020, the NYS Department of Environmental Conservation (“DEC”) issued a new and rev...

Read More >

Potential UK Reforms Could Increase Screening of Certain Foreign Takeovers

The UK Parliament’s Foreign Affairs Committee has issued a “call for evidence” as part of its ong...

Read More >