Section Newsletters

Articles From Steven Lifson

Blackout notice rules under the Sarbanes-Oxley Act By Steven Lifson Employee Benefits, April 2003 The Sarbanes-Oxley Act of 2002 (the Act),1 among other things, added two sections to the Employee Retirement Income Security Act of 1974 (ERISA).
Department of Labor releases interim rules on blackout period under Sarbanes-Oxley Act By Steven Lifson Employee Benefits, January 2003 Recently, the Department of Labor (DOL) issued interim final regulations relating to the requirement for notice of blackout periods under the Sarbanes-Oxley Act of 2002 (the Act).
IRS eases rules for minimum required distributions By Steven Lifson Employee Benefits, May 2001 The IRS has issued new regulations that govern required minimum yearly distributions from Individual Retirement Accounts ("IRAs") and tax-qualified plans to people over age 70-1/2 and to beneficiaries of deceased IRA owners and plan participants
ESOPs for S corporations By Steven Lifson Employee Benefits, January 2000 Effective January 1, 1998, corporations that sponsor employee stock ownership plans ("ESOPs") became eligible for the first time to make the election to be treated as an "S corporation" for federal income tax purposes.
IRS expands its programs available to correct defects in qualified plans By Steven Lifson Employee Benefits, October 1999 Over the years, the Internal Revenue Service ("IRS") has initiated a number of voluntary remedial programs designed to encourage employers that sponsor tax-qualified plans to correct defects in plan documents and errors in the administration of plans.

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