On July 1, 2015, the SEC issued proposed rules implementing Section 954 of the Dodd-Frank Act, which would obligate national securities exchanges to adopt listing standards that require listed companies to adopt and disclose...more
6/12/2019
/ #MeToo ,
C-Suite Executives ,
Clawbacks ,
Corporate Governance ,
Corporate Officers ,
Dodd-Frank ,
Equifax ,
Equity Plans ,
Financial Restatements ,
Forfeiture ,
Institutional Investors ,
Institutional Shareholder Services (ISS) ,
Listing Standards ,
Nissan ,
Recoupment ,
Securities and Exchange Commission (SEC) ,
Technology Sector ,
Willful Misconduct
Announcement 2017-11 (Announcement) provides that a tax-qualified employer retirement plan may treat a distribution to a current or former employee covered by the Announcement as on account of hardship or an unforeseeable...more
9/12/2017
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Benefit Plan Sponsors ,
Employee Benefits ,
Employer Contributions ,
Hardship Distributions ,
Hurricane Harvey ,
IRS ,
Leave of Absence ,
Loans ,
Natural Disasters ,
Paid Leave ,
PBGC ,
Retirement Plan ,
Unpaid Leave
The IRS has released a revised version of Form 720 “Quarterly Federal Excise Tax Return” for sponsors of self-insured health plans to pay annual fees imposed under the Affordable Care Act. The fee for 2013 is $1 per covered...more
New regulations have been issued under the Patient Protection and Affordable Care Act (“PPACA”) implementing annual fees and reporting requirements on self-insured health plans and indirectly on fully insured plans. The...more
1/17/2013
/ Affordable Care Act ,
Children's Health Insurance Program (CHIP) ,
Department of Health and Human Services (HHS) ,
Form 720 ,
HRA ,
HSA ,
Medicaid ,
Medicare ,
PCORI ,
Reporting Requirements ,
Self-Insured Health Plans ,
Transitional Reinsurance Program