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ERISA

Adding active employee benefits to a retiree VEBA didn’t create disqualified benefit

Adding active employee benefits to a retiree VEBA didn’t create disqualified benefit

PLR 201530022 In a private letter ruling (PLR), IRS has ruled on various aspects of a voluntary employees’ beneficiary association trust (VEBA) being allowed to use funds reserved for retiree benefits to pay for health benefits for active employees. In one of its holdings, the PLR said that such a use will not create a […]

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Small employers cautioned: relief for paying employee’s health insurance premium ended June 30

Small employers cautioned: relief for paying employee’s health insurance premium ended June 30

Small employers—i.e., employers who are not applicable large employers (ALEs)—who reimburse or pay a premium for an individual health insurance policy for an employee should be aware that they may be subject to a $100 per day ($36,500 per year), per employee excise tax. Transition relief from the Code Sec. 4980D excise tax ended June […]

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IRS could levy on pension plan account that was excluded, not exempted, in bankruptcy

IRS could levy on pension plan account that was excluded, not exempted, in bankruptcy

In Gross v. Commissioner, (CA 9th Cir.,  2/25/2014) 113 AFTR 2d ¶ 2014-529, the Court of Appeals for the Ninth Circuit, affirming the Tax Court, has determined that an individual taxpayer’s pension plan account was excluded rather than exempted from his bankruptcy estate. Accordingly, it concluded that IRS’s tax lien continued to attach post-bankruptcy discharge […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney