Signed into law by President Trump on December 22, the final version of the tax reform bill (the “Act”) is not as far-reaching on executive compensation as the earlier version we previewed. However, the Act makes several...more
On November 2, 2017, United States Representative Kevin Brady (R-TX), Chairman of the Ways and Means Committee, introduced the Tax Cuts and Jobs Act (the Act), the Trump Administration’s much-heralded tax reform effort. In...more
The United States Supreme Court ruled on June 26 in United States v. Windsor, U.S., No 12-307, that the definitions of “marriage” and “spouse” contained in the Defense of Marriage Act (DOMA) excluding same-sex partners are a...more
7/8/2013
/ Civil Unions ,
DOMA ,
Domestic Partnership ,
Due Process ,
Employee Benefits ,
Employer Mandates ,
Essential Health Benefits ,
Fifth Amendment ,
Health and Welfare Plans ,
Marriage ,
Qualified Retirement Plans ,
Retirement Plan ,
Same-Sex Marriage ,
US v Windsor
As the end of the year approaches, employers and plan sponsors of certain retirement plans, health and welfare plans and deferred compensation arrangements have a number of year-end tasks and deadlines. Failure to comply with...more
Section 409A Year-End Correction Deadline: Compensation arrangements such as employment or severance agreements, that provide for payments that are contingent on the execution of a release, must be brought into compliance...more