Andrew S. Mason

Foreign-Targeted Bearer Bonds: IRS Issues Transitional Guidance on the Upcoming “Bearer Bond” Repeal
Jeffrey D. Hochberg,Donald L. Korb,Andrew S. Mason,Michael Orchowski,Andrew P. Solomon,S. Eric Wang, March 19, 2012
On March 7, 2012, the IRS issued Notice 2012-20 (the “Notice”), which provides transitional guidance regarding the upcoming sunset of the U.S. tax law provisions that permit the issuance of “foreign-targeted bearer” obligations. The rules set forth in the Notice will...

Final Fee Disclosure Rules for Service Providers to Pension Plans: Department of Labor Regulations Modify Fee Disclosure Rules for Service Providers to Pension Plans
Rebecca S. Coccaro,Jeffrey D. Hochberg,Malcolm S. Hochenberg,Andrew S. Mason,David J. Passey,Marc R. Trevino, February 24, 2012
The Department of Labor recently issued final fee disclosure regulations for service providers to pension plans, 401(k) plans and other similar arrangements (the “Final Regulations”). The Final Regulations in large part adopt the interim final regulations issued by the Department of...

IRS Announcement Provides Temporary Relief to IRA Owners; DOL Considering Additional Relief: IRS Announcement Forestalls Disqualification of Many IRAs, Pending Further DOL Consideration of Additional Relief, Including Potential Class Exemption
Jeffrey D. Hochberg,Malcolm S. Hochenberg,Andrew S. Mason,David J. Passey,Max J. Schwartz,Frederick Wertheim, December 14, 2011
Today, in Announcement 2011-81 (the “IRS Announcement”), the Internal Revenue Service (the “IRS”) provided temporary relief to IRA owners from the recently issued Department of Labor (“DOL”) Advisory Opinion 2011-09A (the “DOL Opinion”).