Retirement Benefits

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Nevada

  In-depth review of the spectrum of Nevada employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: South Dakota

  In-depth review of the spectrum of South Dakota employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: New Hampshire

  In-depth review of the spectrum of New Hampshire employment law requirements HR must follow with respect to the taxation of employee benefits.

• Type:

  Letters and Forms

  IRS Form 1099-SA, Distributions From an HSA, Archer MSA or Medicare Advantage MSA

  As mandated by the Internal Revenue Service, employers must file Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA, to report distributions made from such savings accounts.

• Type:

  Letters and Forms

  IRS Form 3921, Exercise of an Incentive Stock Option Under Section 422(b)

  As mandated by the Internal Revenue Service, every employer that is organized as a corporation that transfers stock to any person upon the exercise of an incentive stock option must file Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), on an annual basis.

• Type:

  Letters and Forms

  IRS 3922 Form, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c)

  As mandated by the Internal Revenue Service, every employer that is organized as a corporation, and that records or has its agent record the first transfer of legal title to shares of stock acquired by employees upon the exercise of options granted under an employee stock purchase plan must file Form 3922, Transfer of Stock Acquired Through An Employee Stock Purchase Plan Under Section 423(c), on an annual basis.

• Type:

  Letters and Forms

  IRS Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments

  As mandated by the Internal Revenue Service, pension or annuity recipients file Form W-4P, Withholding Certificate for Periodic Pension or Annuity Payments, with pension payers to indicate the desired amount to be withheld from the pension or annuity distribution.

• Type:

  FAQs

  May an employee defer all of his or her paycheck to 401(k)?

• Type:

  FAQs

  How are 401(k) plan distributions and hardship withdrawals taxed?

• Type:

  Letters and Forms

  IRS Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

  As mandated by the Internal Reveue Service, every employer that made a designated distribution, or is treated as having made a distribution, of at least $10 from a pension plan or profit-sharing plan must file Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., on an annual basis.