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Legal Articles: Roberts & Holland LLP


Document(s) published by this organization: 2

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Adobe PDFFavorable Modifications to IRS Correction Program for 401(K) Deferral Errors
Allen J. Erreich, Judy M. Hensley, Norman J. Misher, Charles C. Shulman, Chase Steinlauf; Roberts & Holland LLP;
Legal Alert/Article
May 8, 2015, previously published on April 30, 2015
Some of the most common errors in 401(k) plan administration include deferral errors such as the failure to correctly implement employees' contribution elections or election changes and the failure to provide employees with the opportunity to start contributions upon becoming eligible under the...


Adobe PDFFractional Interests in Art and Other Valuation Challenges
Quincy Cotton, Stuart J. Gross, Mark David Rozen; Roberts & Holland LLP;
Legal Alert/Article
February 6, 2015, previously published on November 2014
Several recent valuation cases are of interest to our clients and friends. One fairly high-profile case involved the estate tax valuation of fractional interests in valuable works of art (the court accepted fractional interest valuation discounts between 51.69% and 79.74%!). Several other...