Author Archives: Don Meyer

About Don Meyer

I am a partner of Bose McKinney & Evans LLP, where I'm a member of the Business Services, Tax, Employee Benefits and Executive Compensation, and Health Groups. I work with public and private companies, large and small nonprofit organizations, public schools and colleges, ESOPs and other ERISA plans, and health care providers, as well as executives and sole proprietors. I provide legal knowledge and advice to my clients with respect to their assorted business, tax and benefits needs, while also serving in a general counsel capacity for various clients. When necessary, I represent clients before the Internal Revenue Service, the Department of Labor, the Indiana Department of Revenue and other government agencies.

Final Regulations on Qualified Longevity Annuity Contracts (Distributions exempt from RMD Rules)

On July 2, 2014, the IRS issued final regulations concerning qualified longevity annuity contracts (“QLACs”) and how these are to be treated under the required minimum distribution (RMD) that apply to qualified retirement plans. The final regulations are effective immediately, … Continue reading

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New 1023-EZ Form

On July 1, 2014, the IRS introduced Form 1023-EZ.  This form is a shorter (only three pages) version of Form 1023 (26 pages), which is the application used by charities seeking recognition of tax-exempt status under section 501(c)(3) of the … Continue reading

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Qualified retirement plans and same-sex marriages

Subsequent to the June 26, 2013 U.S. Supreme Court’s Windsor ruling, in which the Court held that same-sex marriages must be recognized under federal tax laws, the IRS and Department of Labor (“DOL”), respectively issued guidance concerning the impact of … Continue reading

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