FULCRUM WHITE PAPER 409A and 457

Substantial Risk of Forfeiture: IRC 409A and 457

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

Summary: Substantial Risk of Forfeiture, IRC 409A and 457.  After the U.S. Treasury announced changes and modifications to Sections 409A and 457 of the Internal Revenue Code this past June, it also initiated a standard period during which comments could be filed regarded the proposed changes. The deadline for submitting comments to the IRS, regarding modifications to Sections 409A and 457, closed on September 20, …

Deferred comp

Deferred Comp: Tax Strategy

Fulcrum Partners Executive Benefits News

Deferred Comp: Tax Strategy Some mostly welcome clarification on taxation of deferred comp George G. Jones JD, LL.M, and Mark A. Luscombe JD, LL.M, CPA, authored an article on tax code changes regarding issues of deferred comp. The article was published on the website AccountingToday.com.  Jones is managing editor in CCH’s Washington office and  Luscombe is principal analyst, at Wolters Kluwer Tax …

More on How Section 409A Rules

More on How Section 409A Rules Impact Nonqualified Deferred Compensation Plans

Fulcrum Partners Executive Benefits News

The following update was prepared by IslerDare PC and is shared here with their permission as Fulcrum Partners continues to provide education and insight on the changes and clarifications to Section 409A Rules and Section 457 Rules. You may download this report on the Resources Page (New Section 409A Rules Impact Nonqualified Deferred Compensation Plans) of the Fulcrum Partners website. You may also view or …

FULCRUM WHITE PAPER 409A and 457

White Paper: 409A and 457 Updates That Will Impact Your Deferred Compensation

Fulcrum Partners Executive Benefits News, Fulcrum Partners LLC White Paper

White Paper: 409A and 457 Updates That Will Impact Your Deferred Compensation IRS Proposed Changes Deferred Compensation Rules 2016 409A and 457 Updates The US Treasury Department and the Internal Revenue Service have issued proposed guidance and new regulations on deferred compensation arrangements under Sections 409A and 457 of the Internal Revenue Code. These actions were published June 22, 2016, in the …

U S Treasury and deferred compensation plans

Flexibility Offered for Deferred Compensation Plans of Tax-Exempt Organizations, Government Agencies

Fulcrum Partners Executive Benefits News

Flexibility Offered for Deferred Compensation Plans of Tax-Exempt Organizations, Government Agencies The article posted below was published by JD Supra Business Advisor, and authored by Brian Pinheiro and Diane Thompson of Ballard Spahr LLP. Originally released June 23, 2016, the article looks at two sets of proposed regulations under Sections 457 and 409A of the Internal Revenue Code. The U.S. Treasury Department has issued the proposed regulations, relating to deferred compensation plans of state …

2016 Tax Return Changes

What’s New for the 2016 Tax Return Season?

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

2016 Tax Return Season: New Information PONTE VEDRA BEACH, FL– (March 22, 2016) –  This article on your 2016 tax return and tax planning tips for nonqualified deferred compensation plans is reprinted with permission of myNQDC.com, a respected source of information, content, and tools on nonqualified deferred compensation. This article contains a number of  links to additional content available only to …

IRS Issues Welcome Guidance on Safe Harbor Retirement Plans

Fulcrum Partners Executive Benefits News

IRS Issues Welcome Guidance on Safe Harbor Retirement Plans IslerDarePC, a premier Virginia-based labor, employment, and employee benefits law boutique firm, recently issued this Employee Benefits Update addressing issues relevant to safe harbor retirement plans. You can download a copy of IRS Notice 2016-16 on the Resources page of our website. Executive Summary The IRS recently released welcome guidance in the form …

IRS Announces 2016 Pension Plan Limitations

IRS Announces 2016 Pension Plan Limitations

Fulcrum Partners Executive Benefits News, Fulcrum Partners NEWS

IRS Announces 2016 Pension Plan Limitations; 401(k) Contribution Limit Remains Unchanged at $18,000 for 2016 Ponte Vedra Beach, FL — (October 23, 2015) —  The IRS announced yesterday that there will be no cost of living adjustments for qualified pension and defined contribution plans.  The important retirement plan limits for 2016 and 2015 are summarized below: 2016 2015 Elective Deferral Limit …

The IRS defines requisites of recordkeeping for Plan Sponsors

IRS Releases the Nonqualified Deferred Compensation Audit Techniques Guide

Fulcrum Partners Executive Benefits News, Fulcrum Partners Media Release

IRS Releases the Nonqualified Deferred Compensation Audit Techniques Guide PONTE VEDRA BEACH, FL — (July 28, 2015) The Internal Revenue Service issued its Nonqualified Deferred Compensation Audit Techniques Guide in June of this year. According to this guide, the IRS examinations of nonqualified deferred compensation plans will primarily focus on: (1.) the timing when deferred amounts are includible in the …