Author Archives: Suzanne Wynn

FedEx Cup – A Few More Deferred Comp Details

I recently blogged about the FedEx Cup – a golf championship newly created by the PGA this year where players are awarded points throughout a defined 33-week period. At the end of that period, the 144 players with the most … Continue reading

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IRS Releases Priority Guidance Plan for 2008

The IRS released their Priority Guidance Plan for 2008, which is always a good indication of what to expect from the IRS during the next year. As expected, most of the items on the list are derived from Pension Protection … Continue reading

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Blogging About ERISA Carnival #9

This week in the Employee Benefits world: Richard Bales of the Workplace Prof Blog provides a list of the top 5 Benefits/Compensation/Pension related papers downloaded from SSRN this week. Roy F. Harmon of the Health Plan Law blog discusses a … Continue reading

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IRS Clarifies New Regs on Normal Retirement Age

The IRS issued Notice 2007-69 today. It resolves some of the issues involving the changes to normal retirement age raised by the Final Regulations on Distributions from a Pension Plan Upon Attainment of Normal Retirement Age, which the IRS released … Continue reading

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IRS Extends Transitional Relief for Indian Tribal Government Plans

This IRS issued Notice 2007-67 today, which extends the transitional relief provided to plans of Indian tribal governments and certain related entities under Notice 2006-89. Section 906 of the Pension Protection Act amended Code section 414(d). Code section 414(d) contains … Continue reading

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PGA Creates a Deferred Comp Plan Called the FedEx Cup

The PGA seems to have wandered into the pension universe with the FedEx Cup, a deferred-compensation-plan-slash-golf-championship where participants are publically awarded allocation points based on how well they finish in golf tournaments. The number of allocation points determines a participant/player’s … Continue reading

Posted in Compensation, Final 409A Regs | 1 Comment

Proposed Regs on Cafeteria Plans

The IRS has issued the anticipated proposed regs on cafeteria plans, also known as 125 plans. As expected, these regulations withdraw proposed regulations issued in 1984, 1986, 1989, 1997 and 2000, and are intended as comprehensive regulations which replace the … Continue reading

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Unhealthy Practice may not make Perfect Compensation

Workforce Management is reporting that Clarian Health has announced it will start fining employees $5 per paycheck, up to a maximum of $25 per paycheck, for engaging in unhealthy practices starting in 2009. The unhealthy practices are listed as having … Continue reading

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TagData Bought by Wolters Kluwer

Congrats to TagData. The publishing giant Wolters Kluwer announced they have acquired the assets of The Technical Answer Group. [tags]TagData, Technical Answer Group, Wolters Kluwer, pension, retirement, ERISA[/tags]

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Spousal Consent When Married Less than a Year

Some days, every question can be answered by applying the examples contained within the Treasury regulations. Today, the question involved a participant in a terminating defined benefit plan who has been married for six months and wants to take a … Continue reading

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