Marina Vishnepolskaya’s practice focuses on domestic and cross-border tax and employee benefits matters. She counsels employers and executives on a wide range of employee benefits and executive compensation matters, including drafting and amending salary, bonus, cash and equity-based deferred compensation plans, fringe benefit plans and other compensation arrangements, employee policies and handbooks, employment and separation agreements, compliance with IRS voluntary plan correction requirements for nonqualified plans and related employment and tax laws. Ms. Vishnepolskaya represents qualified plans in matters pending with the Internal Revenue Service and the Department of Labor, and advises qualified plan clients on plan administration, design, qualification and reporting requirements and compliance with ERISA fiduciary duty and prohibited transaction rules.
Introduction; Summary of Proposed Tax Reforms. On September 13, 2021, the Ways and Means Committee of the United States House…Read More
Introduction. On January 1, 2021, the Corporate Transparency Act of 2020 (“CTA”) was enacted into law as part of H.R. 6395,…Read More
On July 29, 2021, the Office of the New York State (NYS) Attorney General (AG), Charities Bureau announced suspension of…Read More
Introduction. On June 7, 2021, the IRS published in Announcement 2021-11, 2021-23 I.R.B. 1196 the new Competent Authority Arrangement (“CAA”)…Read More
Introduction. After more than a decade of litigation, the California Attorney General’s (“AG’s”) IRS Form 990, Schedule B disclosure requirement…Read More
On April 7, 2021, the United States Department of Labor (“DOL”) issued guidance interpreting the premium assistance requirements for employers…Read More