Eversheds Sutherland (US) LLP

2 results for Eversheds Sutherland (US) LLP

  • IRS Finalizes Guidance on Rev. Rul. 81-100 Group Trusts, and Insurance Company Separate Accounts

    In Rev. Rul. 2014-24, scheduled for publication on September 8, 2014, the Internal Revenue Service (the Service) substantially completed its pending guidance on Rev. Rul. 81-100 group trusts by permanently authorizing the participation in group trusts of retirement plans qualified only under Puerto Rico tax law, extending the transition relief for certain transfers from Puerto Rico plans that are

  • IRS Extends and Expands Relief, Seeks Comments on Puerto Rico Plans and Group Trusts

    IRS Notice 2012-6, to be published on January 17, 2012, extends and expands the transition relief provided under Rev. Rul. 2011-1 and Rev. Rul. 2008-40 for certain retirement plans that qualify under the Puerto Rico Internal Revenue Code and group trusts holding investments by such Puerto Rico-qualified plans. Specifically, Notice 2012-6... Please see full alert below for more information.

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