Transfers of Frozen Defined Benefit Plans Prohibited

The transfer of a frozen defined benefit plan outside of the controlled group and not in connection with the transfer of business assets or operations violates the exclusive benefit rule of Section 401(a).

Converting an IRA Annuity to a Roth IRA

Final regulations issued providing guidance concerning the tax consequences of converting a non-Roth IRA annuity to a Roth IRA.

Proposed Employee Stock Purchase Regulations

The IRS issues proposed regulations under Section 423 dealing with options granted under an employee stock purchase plan.

Mortality Tables for Determining Present Value

IRS issues final regulations regarding the mortality tables to be used for funding purposes.

Fundamentals of Employee Benefits Seminar

ALI-ABA’s Annual Employee Benefits Seminar to be held March 5-7,2009

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