Employee Benefits Developments September 2016

The Employee Benefits practice group is pleased to present the Benefits Developments Newsletter for the month of August, 2016. Click through the links below for more information on each specific development or case.

• Final IRS Regulations Eliminate Requirement to File 83(b) Election with Tax Return
• IRS Issues Proposed Rules on ACA Information Reporting
• New IRS Guidance Allows Individuals to Self-Certify Waivers of the 60-Day Rollover Requirement
  IRS Revenue Procedure 2016-47
• Employer Avoids Withdrawal Liability Under Construction Industry Exemption
  Stevens Eng'rs & Constructors, Inc. v. Iron Workers Local 17 Pension Fund (N.D. Ohio, 2016)
• Court Upholds Mandatory Arbitration and Cost Sharing for Retirement Plan Claims
  Luciano v. TIAA-CREF (July 2016)
• IRS Releases Memo on Participation by Single-Member LLC’s Employees in Member’s 403(b) and 457 Plans
  C.C.A. 2016-34-021 (July 11, 2016)