March 2, 2005 FICA Taxes Applicable to 403(b) Contributions The Treasury Department recently issued a temporary regulation “clarifying” what contributions it considers to be made pursuant to salary reduction agreements.…

February 16, 2005 401(a) Plans for Termination Pay We understand that the IRS has been contacting the sponsors of 401(a) volume submitter plans regarding allowable conversion provisions in such plans.…

January 19, 2005 Contributions to HSA Not Excludable From Income Tax Under State Law State and Federal Law Changes in 2004: Impact on Public Sector Programs In addition to the…

December 21, 2004 New Continuation Requirements Apply to All Military Leaves BEGINNING on or After December 10, 2004 Duration. The Uniformed Services Employment and Reemployment Act (“USERRA”) has been amended…

December 1, 2004 Changes to the Definition of “Dependent” Affect Medical Plans and Dependent Care Assistance Programs Through the Working Families Tax Relief Act of 2004 (“WFTRA”), Congress has changed…

November 9, 2004 Contributions to HSA Not Excludable From Income Tax Under State Law Last week, the Minnesota Department of Revenue (“DOR”) formally indicated its position on the treatment of…

Preventive Care For COBRA Compliance The IRS recently updated its COBRA audit procedures and posted them on its website.  In an article entitled “Audit Techniques and Tax Law to Examine…