Pension & Benefits Reporter Index-Summary

TARGET DATE FUNDS

TARP (TROUBLED ASSET RELIEF PROGRAM)

TAX REFORM AND SIMPLIFICATION

– Banks, federal tax penalty for risk-taking, 104
– Bush-era tax cuts, CBO reports, 1856
– Comments sought, 2175
– Criticism from both parties on Tax Day, 908
– Deadlines for pensions, 2321
– Deficit-reduction plan, 2681
– Direct deposit refunds and debit cards, 2128
– Early withdrawal penalty relief, 2316
– Employer health premiums, 2140
– Fiscal panel criticized, 1619; difficult issues, 1663
– GOP targeting tax credits, 2379
– Interim amendments, IRS rules, 2375
– Plain writing

See LEGISLATION, FEDERAL, HR 946

– Preparer application system, 1854; online registration, 2161; IRS hearing, 2271; IRS guidance, 2682
– Promoting retirement savings, BNA Insights, 2843
– White House panel report, 1915; response, 2013; slashing tax credits, 2479; proposal rejected, 2615; report, 2617

TAXATION

– Aviva alleged illegal tax shelter (N.D. Tex.), 2789
– Bryan Cave and Amex, alleged abusive tax shelter (N.D. Tex.), 1223
– Carried interest tax treatment

See LEGISLATION, FEDERAL, HR 4213

– COLAs from IRS, 2625
– Comments sought, 312
– Contributions

– – Accident and health plans, PLR, 1964
– – Comparable contributions, 1821
– – Retirement plan limits for 2011, 2373

– Employee trusts, PLR, 455
– Exempt organizations

See EXEMPT ORGANIZATIONS

– Expensive tax breaks, health benefits and mortgages, 108
– Expiring Bush tax cuts, BNA Insights, 2517
– 401(k) plans

– – Homicide, taxation of payout (9th Cir.), 2598
– – Medicare tax, 697

– Fringe benefits

See FRINGE BENEFITS

– Health care reform

– – Adult children, tax treatment, IRS guidance, 1036; imputed income, 1042; questions raised, 1085; effective date, 1148; interim final rule, 1149; unresolved issues, 1150; comments, 1976
– – High-end plans, effect of tax, 412
– – Implementation of tax credit, 2333
– – Small businesses, effect of taxes, 769; IRS news release, 781; transition relief, 827; CRS reports, 833; IRS notice, 990; tax credit guidance, 1102; mass IRS mailing, 1147
– – White House

– – – Revised proposal with “Cadillac” plan tax, 409
– – – Unearned income, tax proposal, 467

– Health insurance credit participation, 1109
– Inflation adjustments, 2762
– Medical account tax benefits

See LEGISLATION, FEDERAL, HR 5936

– Medicare D subsidy funding, 54
– Nonqualified foreign trusts distributions, 2315
– Pacific Life tax shelter (S.D. Fla.), 2559
– Patents on tax strategies

– – Alternative funding program, 1821
– – “Machine-of-transformation” test, 1549

– Physical damage tax exclusion, 46
– Preparer rules, 1277
– Reporting rules, 1555
– Rescinding tax transactions, clarification sought, 1810
– Restorative payments as business expenses, PLR, 455
– Review of rules, 1277
– State and local taxes

See STATE AND LOCAL TAXES

– State elections of health plans, 618
– Tax preparer fees proposal, 1713
– Trade or businesses expenses, PLR, 1916
– TRANSPORTATION

See TRANSPORTATION EXPENSES

– Truncated payee IDs, 1623
– Updating tax-qualified plans, 2745
– Wellness programs

See LEGISLATION, FEDERAL, HR 1897, S 803, S 913

TEACHERS

– Annuities, longtime friend as beneficiary (E.D. Pa.), 276
– Cal., higher contributions urged, 1968
– Fiduciary duty, §403(b) plans and public schools, BNA Insights, 1578
– Glenbard, Ill., alteration of retiree health benefits (Ill. App. Ct.), 934
– Ind. suit over investment losses, no standing (Ind. Super. Ct.), 526
– N.J. teachers pension and benefit cuts, 687
– New York

– – Early retirement, 915
– – Kickback suit (E.D.N.Y.), 2640

– Ohio Education Ass'n settlement (S.D. Ohio), 425
– Underfunding of plans, 897

TEAMSTERS

See UNIONS

TERMINATION OF PLANS

– AbitibiBowater restructuring, 2580
– Blumenthal Print Works, 1340
– Champion Parts, 110
– Chardon Rubber, 2327
– Chesapeake Corp., 111
– Chicago-Sun Times, 1819
– Chrysler, possible takeover by PBGC, effects, 817
– CNF, ex-workers standing (U.S., rev den), 120
– Crucible Materials, 110
– Denman Tire, 2326
– Dubuque Packing, 915
– Eddie Bauer, 47
– Fluid Routing Solutions, 257
– FormTech, 2326
– FY2010 takeovers, 1858
– GM, possible takeover by PBGC, effects, 817
– Grede Foundries, 1463
– Hartmarx, 110
– Increased litigation by plan participants, 1078
– Indalex, 775
– Interstate Bakeries, 2327
– Irrevocable commitments and PBGC requests for information, 249
– James Square Nursing Home, 408
– Liabilities and reporting requirement, PBGC rule, 1809; downsizing employers, BNA Insights, 2044; comment deadline, 2262; comments, 2263; withdrawal sought, 2533
– Liability for termination, PBGC notice, 2532
– Max insurance benefit, 2327
– Meridian Auto, 1098
– Metaldyne, PBGC suit (D.D.C.), 2549
– Mid-States Express Inc., 47
– New United Motor, 512
– North Gen. Hosp., 2687
– Penn Traffic, 1465
– Plastech Exterior Systems, 2227
– PTC Alliance, 8
– Rogue Steel termination date (E.D. Mich.), 1933
– Ronson, 8
– Sea Island, 2385
– US Airways pilots plan (2nd Cir.), 1159
– Value City subsidiaries, 47

TEXAS

– Discretionary clauses, 2685

THRIFT SAVINGS PLANS (TSPs)

– Administrative subpoena rule, 206
– Automatic enrollment

– – Effect on participation, 1858
– – Increased contribution rates sought, 399; final rule, 1669

– Decline reported, 1624
– Fourth quarter numbers for 2009, 202; first quarter 2010, 981; May, 1462
– Rates of return and participation, 613
– Subpoena rule, 463
– Unused leave

See LEGISLATION, FEDERAL, HR 4865

TOP HAT PLANS

– Advert Inc. qualification (D. Conn.), 18
– Merrill Lynch plan exempt (S.D. Cal.), 1990

TRANSIT WORKERS

– L.A. bus drivers, investment fraud scheme (C.D. Cal.), 529

TRANSPORTATION EXPENSES

– Aircraft, employer-provided, IRS issues valuation rates, 684; new rates, 2124
– Mileage, GSA rate, 47
– Per diem, IRS guidance, 2158

TREASURY DEPARTMENT

– Appointments

– – Executive compensation special master, 2074
– – Recess appointments, 775

– Regulatory agenda, 1027

TRICARE

– Minimum standards

See LEGISLATION, FEDERAL, HR 4887

TSPs

See THRIFT SAVINGS PLANS (TSPs)