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Carol Calhoun
Works at Calhoun Law Group, P.C.
Attended Georgetown University Law Center
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Carol Calhoun

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Recent IRS guidance provides alternatives to recoupment if retirees are accidentally overpaid.
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Carol Calhoun

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From February 1, 2015 through January 31, 2016, the Internal Revenue Service (“IRS”) is accepting requests for determination letters regarding the tax qualification of most governmental retirement systems.This may be the last chance for state and local retirement systems and other governmental plans to obtain formal IRS reassurance that their plans are qualified. A new article discusses why a determination letter is important, and what needs to be done to obtain one.

http://benefitsattorney.com/governmental-plan-determination-letters-last-chance/
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Carol Calhoun

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I was just quoted in an article in Human Resources Online entitled "Fair Play... Or Not?" about companies' actions to eliminate domestic partner benefits for unmarried employees who live in states in which same-sex marriage is now legal. With the majority of US states now allowing same-sex marriage, such actions are becoming more common. I was quoted both on why eliminating domestic partner benefits is popular among employers, and some of the pitfalls that may occur.
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Carol Calhoun

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On October 23, 2013, the IRS issued News Release IR-2014-99, announcing the changes in pensions and benefits limits for 2015. An updated chart, showing these limits for 1996 to 2015, is available at the link below.
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Carol Calhoun

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The Governmental Plans Answer Book has now been updated with the current annual supplement.
Governmental Plans Answer Book, Third Edition, provides in-depth coverage of these complex plans, which must satisfy federal laws as well as pension, investment, and other laws of the applicable state or local governments.
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Carol Calhoun

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For the first time since the Windsor decision a year ago, a Federal District Court has upheld a state ban on same-sex marriage. You can get the latest news on the status of same-sex marriage and its effect on taxes and benefits at http://benefitsattorney.com/charts/state-taxes-and-married-same-sex-couples/
Doc 131 - ORDER Louisiana marriage ban upheld
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Carol Calhoun

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Carol V. Calhoun was interviewed for a piece on National Public Radio’s “Here and Now” program called, “State Tax Laws ‘A Mess,’ For Same Sex-Couples and Employers,” which aired today at 1:40 pm Eastern Time. A summary can be found at the link below, and a recording of the show will be available there shortly.
Attorney Carol Calhoun has put together a comprehensive summary of how state tax laws work for same-sex married couples.
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Carol Calhoun

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A Pension Research Council study of changes in Utah's pension system concluded that while a change from a traditional defined benefit plan to a choice of a hybrid plan or a defined contribution plan may have saved the state money in pension costs, employee responses to the change resulted in higher turnover.
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Carol Calhoun

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Immediately after the Supreme Court’s decision in United States v. Windsor, the Department of Labor announced that for purposes of the spousal protections of the Family and Medical Leave Act of 1993 (FMLA), it would recognize a same-sex marriage only if it was legal in the jurisdiction of the couple’s domicile. It has now reversed that position, issuing final regulations which recognize a marriage a) within the United States, if it was valid in the state in which it took place, and b) outside of the United States, if it was valid in the jurisdiction in which it took place and if it could have been entered into in at least one state.
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After a string of cases in which Federal Circuit Courts of Appeals had struck down bans on same-sex marriage (decisions which the Supreme Court had declined to review), the Sixth Circuit today upheld such bans in Michigan, Ohio, Kentucky and Tennessee. This decision sets up a conflict among the Circuits which is expected to result in full Supreme Court review of the issue. The chart on State Taxes and Married Same-Sex Couples has now been updated to reflect the effect of the Sixth Circuit's action on employee benefits and employment taxes in those states.
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The maximum amount of earnings subject to the Social Security tax (taxable maximum) will increase to $118,500 from $117,000 in 2015, and Social Security benefits will rise by 1.7%.  The IRS is expected to release the cost of living increases for various pension limits later today.
The Social Security Administration (SSA) website contains links to websites not affiliated with the United States government. These may include State and Local governmental agencies, international agencies, and private entities. SSA cannot attest to the accuracy of information provided by such ...
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Carol Calhoun

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The Supreme Court has just denied certiorari in (refused to consider) the Circuit Court decisions which had struck down bans on same gender marriage in Indiana, Wisconsin, Utah, Oklahoma, and Virginia. Those five states will therefore need both to allow such marriages, and to recognize such marriages from other states for all purposes, including employee benefits and taxes. The decision will also presumably apply to states in the same Circuits as those in which bans were struck down: Colorado, Kansas, North Carolina, South Carolina, West Virginia, and Wyoming. The chart on State Taxes and Married Same-Sex Couples has now been updated to reflect the Supreme Court's action.
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Tagline
Employee benefits attorney
Bragging rights
Author of Governmental Plans Answer Book
Education
  • Georgetown University Law Center
    Law, 1976 - 1980
  • Johns Hopkins University
    Political Science, 1974 - 1976
  • St. John's College
    Liberal Arts, 1970 - 1972
Work
Occupation
Employee Benefits Attorney
Employment
  • Calhoun Law Group, P.C.
    President, 2000 - present
  • Conner & Winters
    Partner, 1998 - 2000
  • Morgan, Lewis & Bockius LLP
    Partner, 1988 - 1998
  • Morgan, Lewis & Bockius LLP
    Associate, 1980 - 1988
Basic Information
Gender
Female
Birthday
October 6, 1953
Relationship
Married
Carol Calhoun's +1's are the things they like, agree with, or want to recommend.
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Employee benefits law firm in the Washington, DC area

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