Filing Requirements for Employee Benefit Plans
Author : United States. Internal Revenue Service
Publisher :
Page : 12 pages
File Size : 33,14 MB
Release : 1984
Category : Pension trust guaranty insurance
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 12 pages
File Size : 33,14 MB
Release : 1984
Category : Pension trust guaranty insurance
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 10 pages
File Size : 35,39 MB
Release : 1982
Category : Pension trusts
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 10 pages
File Size : 29,6 MB
Release : 1982
Category : Pension trust guaranty insurance
ISBN :
Author : United States. Department of Labor. Pension and Welfare Benefits Administration
Publisher :
Page : 12 pages
File Size : 46,11 MB
Release : 1994
Category : Employee fringe benefits
ISBN :
Author :
Publisher :
Page : 38 pages
File Size : 40,2 MB
Release : 1987
Category : Pension trusts
ISBN :
Author : Jeffrey D. Mamorsky
Publisher :
Page : pages
File Size : 22,47 MB
Release : 2021
Category :
ISBN : 9781588522184
ERISA--the Employee Retirement Income Security Act--requires that employee benefit plans meet the demands of no fewer than three federal agencies: the Internal Revenue Service (IRS); the Department of Labor (DOL); and the Pension Benefit Guaranty Corporation (PBGC). In addition, ERISA is affected by major legislation, including: the Tax Reform Act of 1986; the Americans with Disabilities Act of 1990; the Family and Medical Leave Act of 1993; and the Pension Protection Act of 2006, which was the most significant overhaul of ERISA since the Tax Reform Act of 1986.Employee Benefits Law: ERISA and Beyond takes you step by step through these and other statutes and regulations to help ensure that your plans are properly structured, qualified and implemented. Cited by the U.S. Supreme Court, this guide for attorneys, accountants, actuaries, consultants, and other professional advisors covers such subjects as: goals of the various types of plans; tax and nontax benefits for both employers and employees; investment diversification requirements; transfers of qualified employer securities; qualification requirements; cafeteria plan regulations; fiduciary responsibilities; filing and disclosure obligations; and much more.Employee Benefits Law: ERISA and Beyond also features IRS and PBGC forms and includes thorough coverage of recent landmark Supreme Court decisions, the Katrina Emergency Tax Relief Act of 2005, the Pension Funding Equity Act of 2004, the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), the IRS's Voluntary Compliance Resolution (VCR) Program, the Small Business Job Protection Act of 1996, and other developments.
Author : Internal Revenue Service
Publisher :
Page : 52 pages
File Size : 17,60 MB
Release : 2021-03-04
Category :
ISBN : 9781678085223
Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)
Author :
Publisher :
Page : 28 pages
File Size : 49,4 MB
Release : 1991
Category : Government publications
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 946 pages
File Size : 31,48 MB
Release : 2019-06-10
Category : Business & Economics
ISBN : 1948306751
This guide is an ideal roadmap to compliance, giving auditors authoritative guidance, practical tips, and illustrative examples to help them at each stage of the audit. It is designed to bridge the gaps between the what, why, and how to satisfy auditor responsibilities. Key topics covered include: Essential guidance for application of GAAS in an EBP audit. References to authoritative accounting guidance for defined contribution (DC), defined benefit (DB) and health and welfare (HW) plans in FASB ASC Guidance on accounting, reporting and disclosure for EBP transactions not addressed in FASB ASC as supported by FinREC Use of a SOC 1 report Use of a specialist (including actuaries and appraisers) Forming an opinion and reporting on EBP financial statements (for full and limited scope EBP audits) Illustrative auditor communications and financial statements Explanation of pervasive regulatory requirements (DOL rules and regulations)
Author : Jeffrey D. Mamorsky
Publisher : Law Journal Press
Page : 1436 pages
File Size : 45,71 MB
Release : 2023-10-28
Category : Business & Economics
ISBN : 9781588520074
Employee Benefits Law: ERISA and Beyond takes you step by step through these and other statutes and regulations to help ensure that your plans are properly structured, qualified and implemented.