Brenda R. Berg

Internal Revenue Service Position on Performance-Based Compensation Changes Effective in 2010
Jane Oglesby Francis, Rebecca L. Hudson, Elizabeth A. Nedrow, Leslie Thomson, Brenda R. Berg, October 28, 2009
Media scrutiny of executive compensation packages in publicly-traded companies is a clear consequence of the current economic crisis. Even before now, however, executive compensation has been on the regulators' agendas. One of the tools the Internal Revenue Service has in its arsenal is Internal...

Relief for Safe Harbor 401(k) Plans
Jane Oglesby Francis, Rebecca L. Hudson, Elizabeth A. Nedrow, Leslie Thomson, Brenda R. Berg, June 17, 2009
The IRS proposed regulations earlier this week that will permit employers that sponsor a safe harbor 401(k) plan to modify safe harbor employer contributions mid-year.

IRS Weighs In On "Involuntary Termination" and Other COBRA Subsidy Issues
Brenda R. Berg, Jane Oglesby Francis, Rebecca L. Hudson, Elizabeth A. Nedrow, Leslie Thomson, April 8, 2009
Late last night the Internal Revenue Service released Notice 2009-27 (http://www.irs.gov/pub/irs-drop/n-09-27.pdf) providing much needed guidance relating to premium assistance for COBRA continuation coverage under the American Recovery and Reinvestment Act of 2009 (ARRA).