October 27, 2006 Active Duty National Guard Members Receive Tax Break on Early Retirement Account Withdrawals Early Withdrawal Penalties. A taxpayer who withdraws money from a qualified retirement plan before…

October 26, 2006 IRS Confirms & Clarifies Special Divorce Rules For Dependent Care Reimbursement Plans On September 20, 2006, the IRS issued Notice 2006-86 (the “Guidance”) addressing certain “tie-breaking” rules…

October 24, 2006 Unused Vacation Pay Case to be Reviewed by the Minnesota Supreme Court As you may have previously heard, on August 8, 2006, the Minnesota Court of Appeals…

September 6, 2006 Employer Contributions To Health Savings Accounts Must Be Comparable On July 28, 2006, the IRS released final regulations providing guidance on employer contributions to employees’ Health Savings…

August 23, 2006 The Importance of Providing COBRA Notification – And Being Able to Prove It The Notice Requirement. The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) generally requires…

August 22, 2006 New Law Allows Retired Public Safety Officers to Make Non-Taxable Withdrawals from Governmental Retirement Plans for Qualified Health Insurance Premiums On August 17, 2006, President Bush signed…

June 30, 2006 HRA Updates for Public Sector Employers This alert updates the alerts we previously issued on October 19, 2005, and January 24, 2006, regarding HRAs. Links to the…

June 5, 2006 Dependent Care Reimbursement Expenses: New IRS Guidance On May 24, 2006, the IRS issued proposed regulations under Code Section 21 addressing the requirements that apply to the…

May 25, 2006 “Member” For Purposes Of The Alternative Measurement Method Under GASB 45 May Be Broader Then You Think Calculations of GASB 45 liability are required to be made…

May 10, 2006 Last Day to Enroll in a Medicare Part D Prescription Drug Plan Offering Coverage for 2006 What does the deadline mean? If you are eligible for Medicare…