INA Regulations, Visas - Documentation of Nonimmigrants Under the Immigrations and Nationality Act resource National Regulations Member contributionOCEG Reviewed
Documentation of Nonimmigrants Under the Immigrations and Nationality Act, as Amended.
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Introducing the New and Improved Americans with Disabilities Act: Assessing the ADA Amendments Act of 2008 (2008) resource Articles OCEG Reviewed
Abstract: This essay summarizes the changes to the Americans with Disabilities made by the ADA Amendments Act of 2008. The Act represents the first substantive revision to the ADA since its inception and contains some dramatic changes. This essay summarizes those changes and makes some preliminary assessments as to how the new amendments are likely to alter the current interpretation of the ADA.
Alex B. Long, University of Tennessee College of Law, Northwestern University Law Review, Forthcoming (Last Rev. November 19, 2008)
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IRS Notice 2008-52, Health Savings Accounts (2008) resource Agency Guidances OCEG Reviewed
This notice provides guidance on contributions to Health Savings Accounts (HSAs) under amendments to the Internal Revenue Code by §§ 303 and 305 of the Health Opportunity Patient Empowerment Act of 2006 (the Act) included in the Tax Relief and Health Care Act of 2006, enacted December 20, 2006, Pub. L. No. 109-432.
Internal Revenue Bulletin: 2008-25, June 23, 2008
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IRS Notice 2008-59, Health Savings Accounts (2008) resource Agency Guidances OCEG Reviewed
This notice provides guidance on Health Savings Accounts in a Q&A format.
Internal Revenue Bulletin: 2008-29, July 21, 2008
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IRS, 401(k) Plan Potential Mistakes (2007) resource Agency Guidances OCEG Reviewed
In chart format with accompanying explanatory text: Potential Mistake, How to Indentify, How to Correct and How to Avoid.
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IRS, Application of Section 409A to Nonqualified Deferred Compensation Plans; Final Rule (April 17, 2007) resource National Regulations Member contributionOCEG Reviewed
This document contains final regulations regarding the application of section 409A to nonqualified deferred compensation plans. The final regulations are necessary to clarify and explain the rules governing the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation and the service recipients for whom the service providers provide services.
26 CFR Part 1
72 Federal Register 19234 (April 17, 2007)
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IRS, COBRA - Continuation Coverage Requirements Applicable to Group Health Plans, Final Rule, 1999 resource National Regulations Member contributionOCEG Reviewed
Federal Regulations, 64 Federal Register 5160 (Feb. 3, 1999) The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) added health care continuation requirements that apply to group health plans. Coverage required to be provided under those requirements is referred to as COBRA continuation coverage.
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IRS, Final Rule, COBRA - Continuation Coverage Requirements Applicable to Group Health Plans Final Regulations (2001) resource National Regulations Member contributionOCEG Reviewed
This document contains final regulations that provide guidance on certain issues that arise in connection with the COBRA continuation coverage requirements applicable to group health plans and supplements the Final Rule of 1999. 66 Federal Register 1843 (Jan. 10, 2001.)
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IRS, Limitations on Benefits and Contributions Under Qualified Plans; Final Rule (2007) resource National Regulations Member contributionOCEG Reviewed
This document contains amendments to the Income Tax Regulations (26 CFR Parts 1 and 11) under section 415 of the Code relating to limitations on benefits and contributions under qualified plans.
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IRS, Publication 15-A (1/2010), Employer's Supplemental Tax Guide resource Agency Guidances OCEG Reviewed
Pub 15a gives detailed information on how the IRS classifies workers, with helpful hypothetical examples.
