Retirement Benefits

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Kansas

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Kansas of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Ohio

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Ohio of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: New York

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in New York of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Legal Timetable

  IRS to Stop Issuing Off-Cycle Qualified Retirement Plan Determination Letters

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Kentucky

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Kentucky of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Georgia

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Georgia of salary deferrals to IRC § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Connecticut

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Connecticut of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Alabama

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Alabama of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  FAQs

  If an employee stops making contributions to a 401(k) plan while on sabbatical, may the employer stop making contributions during this time also?

• Type:

  Legal Timetable

  Additional Medicare Tax Rate to Apply to Certain Employees; Social Security Tax Rate to Increase