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Deadlines Internal Revenue Service Filing Requirements

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

Snell & Wilmer

Certain Information Statements for ISOs and ESPPs Due by January 31, 2024

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As reported in Part 4 of our 2022 End of Year Plan Sponsor “To Do” List, Section 6039 of the Internal Revenue Code (the “Code”) requires employers to provide a written information statement to each employee or former...more

Bass, Berry & Sims PLC

Reminder – Annual Deadline (typically, July 31) to Report and Pay PCORI Fee is Approaching

Bass, Berry & Sims PLC on

The annual filing (and fee payment) for applicable self-insured health plans and specified health insurance policies used to fund the Patient-Centered Outcomes Research Institute (the PCORI fee) is soon coming due—this year,...more

McAfee & Taft

Oklahoma income tax filing dates delayed due to COVID-19

McAfee & Taft on

The day after the Oklahoma Tax Commission followed the previous guidance issued by the Internal Revenue Service to allow taxpayers to defer income tax payments but not filing requirements, U.S. Treasury Secretary Steven...more

Verrill

December 2018 Client Advisory

Verrill on

This Client Advisory highlights important developments in the law governing employee benefit plans and executive compensation over the past year. It offers insight into what these developments mean for employers and plan...more

Mintz - Employment, Labor & Benefits...

PCORI Fee Payment and Filing Deadline is July 31, 2013

The Affordable Care Act has established a new annual fee, imposed on group health plans, which will be used to fund the Patient Centered Outcomes Research Institute. The amount of the fee is $1 times the average number of...more

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