Employee Benefits Blog

IRS Publishes 2019 Required Amendments List

In our 2019 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Plans, we suggested that sponsors of all qualified retirement plans should be on the lookout for the Internal Revenue Service’s (“IRS”) 2019 Required Amendments List (“2019 RA List”). The IRS recently published Notice 2019-64, which contains the 2019 RA List, https://www.irs.gov/pub/irs-drop/n-19-64.pdf. […]

December 16, 2019 | 1 min read | Tagged: 2019, cash balance, hardship, hybrid defined benefit, Part A, Part B, RAL List, Required Amendments 2019, Required Amendments List

Anne M. Meyer Partner

Matthew P. Chiarello Partner

Certain Information Statements for ISOs and ESPPs Due by January 31, 2019

As reported in Part 4 of our 2018 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns with the IRS regarding: (1) the transfer of stock pursuant to the exercise of an Incentive […]

January 22, 2019 | 1 min read | Tagged: 2019, deadline, Employee Stock Purchase Plan, ESPP, Incentive Stock Option, information returns, ISO, January 31, stock

Greg Gautam Partner