Diane Morgenthaler
Subscribe to Diane Morgenthaler's PostsDiane M. Morgenthaler focuses her practice on employee benefits and executive compensation. She represents clients in matters before the US Internal Revenue Service, the Department of Labor and the Pension Benefit Guaranty Corporation. Diane serves as employee benefit counsel to Fortune 500 corporations and other global corporations, and represents both public and private clients. She regularly designs and implements a variety of employee benefit plans and programs. Diane has extensive experience in employee benefit issues involved in acquisitions, reorganizations and divestitures and in the design of employee benefits plans following such transactions. She also advises clients in matters involving multi-employer withdrawal liability, fiduciary liability and benefit claims. Read Diane Morgenthaler's full bio.
New IRS Rules on Direct Rollovers of Taxable and Non-Taxable Amounts Require Changes to Defined Contribution Plan Administration By January 1, 2015
By Diane Morgenthaler, Joseph K. Urwitz and Maggie McTigue on Dec 10, 2014
Posted In Retirement Plans
The Internal Revenue Service recently released guidance allowing participants to allocate the taxable and non-taxable portions of a single distribution from a defined contribution retirement plan into separate accounts. Sponsors of defined contribution retirement plans should consider how their administrative practices and participant communications may need to be changed in light of these new rules....
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June 30 Deadline Approaches for Mandatory E-File FBAR Reporting
By Diane Morgenthaler, Ruth Wimer and Todd Solomon on Jun 25, 2014
Posted In Fiduciary and Investment Issues
2014 presents particular challenges with respect to FBAR, the Report of Foreign Bank and Financial Accounts, for certain U.S. persons with interests in or signature authority over assets exceeding $10,000 held outside the U.S. in foreign accounts. The deadline for calendar year 2013 reporting obligations is June 30, 2014, and by then all taxpayers must e-file...
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View From McDermott: Expanded In-Plan Conversion Opportunities Will Boost Roth 401(k) Balances
By Diane Morgenthaler and Joseph K. Urwitz on Apr 9, 2014
Posted In Retirement Plans
The number of defined contribution plans (including 401(k), 403(b) or 457(b) plans) with a Roth feature has grown significantly in recent years. Roth 401(k) is gaining popularity due in part to tax hedging or tax diversification strategies. Since the federal and state tax rates that apply at retirement are unknown, a participant can hedge future...
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IRS Announces Employee Benefit Plan Limits for 2014
By Diane Morgenthaler and Jeffrey Holdvogt on Nov 6, 2013
Posted In Health and Welfare Plans, Retirement Plans
The Internal Revenue Service (IRS) recently announced cost-of-living adjustments to the applicable dollar limits on various employer-sponsored retirement and welfare plans for 2014. Although many dollar limits currently in effect for 2013 will change, some limits will remain unchanged for 2014. This On the Subject provides a chart of these 2014 cost-of-living changes. To read...
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Join McDermott Partners at the 2013 ERISA Basics National Institute
By Diane Morgenthaler on Oct 9, 2013
Posted In Health and Welfare Plans, Retirement Plans
Please join McDermott partners, Diane Morgenthaler and Jamie Weyeneth, on October 16-18 at the 2013 ERISA Basics National Institute in Chicago, IL. Designed for in-house and union counsel, benefits specialists, private practitioners, litigators, consultants and accountants, this conference provides an opportunity to hear from the ERISA experts. For more information, click here. 2013 ERISA Basics...
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