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Benefit Plan Sponsors › Internal Revenue Code (IRC) › Reporting Requirements

Morgan Lewis - ML Benefits

IRS Guidance on Uncashed and Reissued Checks: An Opportunity to Review Payment Practices

Morgan Lewis - ML Benefits on

In a release that was fairly unsurprising in content, the Internal Revenue Service issued Revenue Ruling 2025-15 to address a payor’s tax withholding and reporting obligations with respect to stale and reissued retirement...more

Proskauer - Employee Benefits & Executive...

PBGC Technical Update on Accelerated Premium Filing Due Dates for 2025

Proskauer - Employee Benefits & Executive... on

As described in further detail below, absent Congressional action, plan sponsors should take note that PBGC premium filings will generally be due one month earlier than usual for plan years beginning in 2025. This...more

McDermott Will & Schulte

IRS Issues Final Regulations Extending ACA Information Reporting Deadlines, Clarifies Additional ACA Issues

McDermott Will & Schulte on

On December 15, 2022, the Internal Revenue Service (IRS) finalized regulations regarding Information Reporting of Health Insurance Coverage and Other Issues Under Internal Revenue Code (Code) Sections 5000A, 6055 and 6056...more

McDermott Will & Schulte

Up, Up and Away: 2020 Increased Penalties for Employee Benefit Plans

McDermott Will & Schulte on

For 2020, legislation enacted in December of 2019 dramatically increases penalties imposed by the Internal Revenue Code (the Code) for late filing of certain employee benefit plan notices and reports. In addition, a final...more

Proskauer - Employee Benefits & Executive...

New Jersey Individual Mandate Requires State Filings in March 2020

Proskauer - Employee Benefits & Executive... on

The Affordable Care Act’s individual mandate (i.e., the requirement that most individuals obtain adequate health insurance or pay a penalty) is dead. A side effect of the ACA mandate’s demise is that states are beginning to...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

’Tis the Season to Answer Employer Shared Responsibility Payment Letters From the IRS

Ogletree, Deakins, Nash, Smoak & Stewart,... on

The deadline to respond is nearing for employers that received the first wave of Letter 226J mailings proposing to assess them with Employer Shared Responsibility Payments (ESRPs) for 2015 under Section 4980H of the Internal...more

McDermott Will & Schulte

Proposed Changes to Form 5500 Reporting Requirements May Have Significant Impact on Retirement Plan Sponsors

McDermott Will & Schulte on

On July 11, 2016, the Department of Labor (DOL), Internal Revenue Service (IRS) and Pension Benefit Guaranty Corporation (PBGC) announced a proposal to implement sweeping changes to the forms and regulations that govern...more

McDermott Will & Schulte

Proposed Changes to Form 5500 Would Significantly Increase Reporting Obligations for Health and Welfare Plan Sponsors

McDermott Will & Schulte on

Summary - On July 11, 2016, the Department of Labor (DOL) and Internal Revenue Service (IRS) announced a proposal to implement significant changes to the forms and regulations that govern annual employee benefit plan...more

McDermott Will & Emery

New IRS Program for Delinquent Form 5500 Filers of Non-ERISA Plans

McDermott Will & Emery on

The Internal Revenue Service recently established a one-year pilot program that provides plan administrators and plan sponsors of certain non-ERISA and foreign plans subject to the annual Form 5500 reporting requirements...more

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