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|Coop Pension Bill Now Law|
Sutherland Asbill Brennan LLP;
April 17, 2014, previously published on April 10, 2014President Obama recently signed into law the Cooperative and Small Employer Charity Pension Flexibility Act, which provides coops in the Retirement Security Plan greater stability and lower cost pressures related to the Pension Protection Act of 2006.
|Equal Pay: Revisiting Federal Contractor Compensation Practices and Policies|
Elizabeth A. Buehler, Christina K. Kube, Megan H. Mann, Rebecca E. Pearson, Melanie Jones Totman; Venable LLP;
April 17, 2014, previously published on April 2014On April 8, 2014, President Barack Obama signed an Executive Order and a Presidential Memorandum intended to engender pay equality for women and minorities. The Order amends Executive Order 11246 and prohibits federal contractors that generally have contracts exceeding $10,000 from retaliating...
|No "Best Method" in the Madness: Taxpayer's Transfer Pricing Study Fails to Stop Forced Combination in Indiana|
Timothy A. Gustafson, Sahang-Hee Hahn; Sutherland Asbill & Brennan LLP;
April 17, 2014, previously published on April 15, 2014The Indiana Department of Revenue required an out-of-state clothing company and its subsidiary to file a combined Indiana corporate income tax return, determining that the taxpayer’s transfer pricing study was insufficient to establish that its intercompany transactions were conducted at...
|IRS Issues Guidance on the Retroactive Recognition of Same Sex Spouses by Qualified Retirement Plans|
Mark A. Smith; Barley Snyder;
April 16, 2014, previously published on April 9, 2014In Notice 2014-19, published April 4, the IRS issued its first specific guidance on the retroactive application of the U.S. Supreme Court’s Windsor decision to tax qualified retirement plans. Windsor is the case in which the Court struck down as unconstitutional the section of the federal...
|IRS Provides Guidance to Employers Regarding Same-Sex Spouse Rules for Retirement Plans|
Harter Secrest Emery LLP;
April 16, 2014, previously published on April 2014On June 26, 2013, the U.S. Supreme Court issued its opinion in United States v. Windsor. The Court ruled that Section 3 of the federal Defense of Marriage Act (DOMA), which defined “marriage” as “only a legal union between one man and one woman as husband and wife” for...
|Circular 03 Issued to Provide Guidance on Decree on Work Permits|
Mai Phuong Nguyen; Mayer Brown JSM Vietnam Limited;
April 16, 2014, previously published on April 16, 2014In our legal update "Vietnam's New Decree on Work Permits" of 16 December 2013, we summarised the provisions of the government's Decree 102, dated 5 September 2013, regarding work permits for expatriate employees working in Vietnam. To provide guidelines on the provisions of Decree 102,...
|Retirement Plan Amendment Requirements Post-Windsor|
Ann M. Fievet; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
April 16, 2014, previously published on April 11, 2014The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account for the Supreme Court’s decision in United States v. Windsor and Rev....
|Filling in the Retirement Plan Gaps for Same-Sex Couples—What It Means for Your Retirement Plan|
David S. Rosner; Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
April 16, 2014, previously published on April 10, 2014Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified retirement plans.
|Unemployment Insurance Extension Update|
McDonald Hopkins LLC;
April 16, 2014, previously published on April 11, 2014A five-month extension of unemployment insurance benefits cleared the Senate on Monday by a 59 to 38 vote, with the same six Republicans supporting the bill who voted in favor of cloture last week.
|Judgment of the Language in Employment Contracts|
Michael Rainer, Michael Rainer; GRP Rainer LLP;
April 16, 2014, previously published on April 15, 2014Employers are not obligated to translate employment contracts into the employee’s respective mother tongue.