Maureen J. Gorman

Code Section 457A Transition Relief Amendment Deadline
Maureen J. Gorman,Ryan J. Liebl, December 7, 2011
Employers that maintain deferred compensation arrangements that are subject to US Internal Revenue Code (Code) Section 457A should be mindful of the rapidly approaching deadline for amending their plans to secure certain transition relief for amounts attributable to services performed prior to 2009.

FBAR: Final Regulations and Revised Instructions Provide Some Relief for Employee Plans as Deadline Approaches
Maureen J. Gorman,Ryan J. Liebl, June 6, 2011
The Financial Crimes Enforcement Network (FinCEN) of the US Department of Treasury issued final regulations under the Bank Secrecy Act (the “BSA”) in February of 2011 with respect to the “Report of Foreign Bank and Financial Accounts” (FBAR). The final regulations replaced...