2015 JCEB Q&As Offer Nonbinding IRS Responses on Employee Benefits and Executive Compensation Issues | Practical Law
The Joint Committee on Employee Benefits (JCEB) recently released Q&As containing nonbinding responses from Internal Revenue Service (IRS) and Treasury Department staff to 24 questions regarding employee benefits and executive compensation issues. The Q&As address a range of topics, including tax-qualified retirement plan design and transactional issues, the employer mandate under the Affordable Care Act (ACA) and Sections 409A and 162(m) of the Internal Revenue Code (Code).