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Implications of Trump's Memorandum on Status of Fiduciary Rule

President Donald Trump issued a memorandum on Feb. 3, 2017, directing the U.S. Department of Labor (DOL) to reconsider the regulations that change the definitions of fiduciary and fiduciary advice. The regulations,...more

Post-Inauguration Outlook: ACA, Fiduciary Rule and Retirement-Related Tax Provisions

President Donald Trump took the oath of office on Jan. 20, 2017, officially ushering in Republican control of the executive and legislative branches of government. With Republican control of both houses of Congress, and a new...more

Supreme Court: ERISA Pre-empts Law Requiring Reporting to State Healthcare Database

In Gobeille v. Liberty Mut. Ins. Co., the U.S. Supreme Court held that the Employee Retirement Income Security Act of 1974 (ERISA) pre-empts a Vermont law that requires healthcare providers, including health insurers and...more

SEC Chairman Addresses Information Overload in Disclosure Documents

SEC Chairman Mary Jo White spoke at length on "information overload" in her October 15, 2013, speech at the National Association of Corporate Directors Leadership Conference. After discussing the benefits and general types of...more

FASB Proposes Disclosure of Going Concern Uncertainties

The Financial Accounting Standards Board (FASB) issued proposed amendments on June 26, 2013, to provide guidance about management's responsibilities in evaluating a company's going concern uncertainties in addition to the...more

SEC Adopts Rules Prohibiting Private Placements by So-Called "Bad Actors"

On July 10, 2013, the SEC adopted amendments to Rules 501 and 506, as required under Section 926 of the Dodd-Frank Act, prohibiting felons and so-called "bad actors" from participating in Rule 506 offerings of securities. The...more

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