News & Analysis as of

Deadlines Employee Benefits Tax Planning

Mintz - Tax Viewpoints

New Electronic Filing Option for Section 83(b) Elections

Mintz - Tax Viewpoints on

On November 7, 2024, the Internal Revenue Service (IRS) released Form 15620, Section 83(b) Election (“Form 15620”), standardizing the requirements to make an election pursuant to Section 83(b) (“Section 83(b) Election”), with...more

Pullman & Comley - Labor, Employment and...

December 31, 2022, is 125 Plan Amendment Deadline for COVID-19 Special Rules

Most employers allow employees covered by the employer-sponsored group health and welfare plans to pay their share of the cost through pre-tax payroll deductions.  In order to do this the employer must maintain a written...more

Carlton Fields

Plan Amendment Deadline Approaching for Plans That Implemented Hardship Changes in 2018 and 2019

Carlton Fields on

Retirement plan sponsors that implemented hardship distribution changes and other disaster relief in 2018 and 2019 probably have to amend their plan documents by the end of this year if they haven’t done so already. We...more

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