Labor & Employment Finance & Banking Business Organization

Read need-to-know updates, commentary, and analysis on Labor & Employment issues written by leading professionals.
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Modifications to Code Section 409A Regulations

On June 22, 2016, the Internal Revenue Service published proposed regulations under Internal Revenue Code Section 409A, which applies to non-qualified deferred compensation plans and arrangements. The proposed regulations are...more

Hospitalitas Newsletter - Summer 2016

In this issue: - Controversial Overtime Rule Comes in For a Landing - What You Need to Know About Hospitality REITs - The Legal Implications of Restaurant-Designed House Brand Craft Beers - FDA Finalizes Revisions...more

The Future Is Now For 401(k) Plan Sponsors

When I was the head ERISA attorney at a New York based third party administrator (TPA), I left because I saw the future of the retirement plan business and I didn’t think this TPA was a part of it. I had issues with...more

Don’t Use Your Payroll Provider As Your 401(k) TPA

I’ve been writing articles for the past 6 years and the ones that are remembered the most are the ones about how it’s a bad idea for plan sponsors to use payroll providers as the third party administrators (TPAs) of their...more

New IRS Regulations Subject Certain Partners to Self-Employment Taxes

On May 3, 2016, the U.S. Department of the Treasury issued new temporary and proposed regulations (Temp. Treas. Reg § 301.7701-2T) addressing the tax treatment of partners of a partnership that is the sole owner of an entity...more

ERISA Fiduciaries: What The Numbers Really Mean

In the Golden Age of Boxing, there was one world champion. Whether it was Joe Louis or Rocky Marciano as the heavyweight kingpin or Sugar Ray Robinson as middleweight crown holder, you knew who was champion. There was one...more

The DOL’s New Fiduciary Rule: Capturing the Apparent Conflict at the “Moment of Rollover”

The US Department of Labor’s final fiduciary rule captures rollover, transfer and distribution recommendations to retirement investors. In essence, under the rule, a financial organization or adviser is acting as a fiduciary...more

Federal Agencies Release Joint Proposed Rule on Financial Institution Incentive-Based Compensation

Last month, consistent with their obligation under the Dodd-Frank Act, several federal agencies released for comment a joint proposed rule that would prohibit any incentive compensation that encourages inappropriate risk...more

Mind the (Pay) Gap: Investor Requests for Reports on Gender Pay Disparities Are on the Rise

According to media reports, this year several high-profile companies, including Apple, Facebook, and Intel, have received or responded to proposals from investors requesting shareholder votes on the issue of whether the...more

How to Communicate and Understand Retirement Plan Sponsors

Being a retirement plan provider isn’t just about selling services, it’s really about selling yourself and you can’t sell yourself properly if you can’t communicate with clients and potential plan clients. This article is...more

Structured Thoughts: News for the financial services community, Volume 7, Issue 6

Structured Notes Offered on an Agency Basis - In our last issue, we discussed the potential impact of the Department of Labor’s new rules on sales of structured products. In that article, we discussed some of the...more

PowerPoint Slides: Labor and Employment Issues for Investment Management Companies and Hedge Funds

Pepper partner Gregory J. Nowak hosted a webinar for West LegalEdcenter to discuss labor and employment issues for investment management companies and hedge funds. Mr. Nowak was joined by Pepper partner Richard J....more

Podcast on Labor and Employment Issues for Investment Management Companies and Hedge Funds

Pepper partner Gregory J. Nowak hosted a webinar for West LegalEdcenter to discuss labor and employment issues for investment management companies and hedge funds. Mr. Nowak was joined by Pepper partner Richard J....more

In Case You Missed It: Launch Links - May 2016 #3

Some interesting links we found across the web this week: - Don’t Expect New Crowdfunding Rules to Create a Startup Boom - Equity crowdfunding went live this week under the SEC’s recent rulemaking, but many...more

Take Two: Incentive-Based Payment Arrangements Rule Reappears

For a second time, federal banking regulators are seeking comment on a jointly proposed rule that would impose restrictions on incentive-based pay arrangements....more

New Proposed Rules on Curbing Wall Street Incentive Compensation

Six federal agencies (the "Agencies") consisting of: the Federal Deposit Insurance Corporation ("FDIC"), National Credit Union Administration ("NCUA"), Federal Housing Finance Agency ("FHFA"), Office of the Comptroller of the...more

Partnerships: IRS Extends Prohibition on Treating Partners as Employees

Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as “self-employed” for tax purposes. On May 3, 2016, the US Treasury Department (Treasury)...more

Plan Document Problems That Can Be a Pain for Plan Sponsors

Retirement Plan documents must be written; they just can’t be some oral promise to pay retirement plan benefits. A written plan document is a legal document with legal ramifications in governing a legal entity known as a...more

Appellate Court Notes

Supreme Court Advance Release Opinions: SC19493 - Standard Oil of Connecticut, Inc. v. Administrator, Unemployment Compensation Act - SC19493 Dissent - Standard Oil of Connecticut, Inc. v. Administrator,...more

Neither a Partner nor Employee Be: Treasury and the IRS Issue Regulations Clarifying the Employment Tax Treatment of Partners in...

The Treasury Department (Treasury) and the Internal Revenue Service (Service) have issued temporary regulations (Regulations) clarifying the federal employment tax treatment of the owners of partnerships and other entities...more

How a TPA Can Be a 401(k) Financial Advisor’s Best Friend

Any good retirement plan financial advisor will tell you that relationships in the retirement plan busi- ness mean everything. The relationships that an advisor can have with their clients and other retirement plan...more

Federal Regulator Issues Proposed Rule Aimed at Incentive Compensation Policies of Banking Organizations

On April 21, 2016, the National Credit Union Administration (collectively, with the Office of the Comptroller of the Currency, Treasury, Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation,...more

New Regulations Squash Planning Tool for Avoiding Self-Employment Tax and Related Employee Benefit Issues

Tax practitioners often face this issue: client is a limited liability company taxed as a partnership for federal income tax purposes (“LLC”), and it wants to issue equity to a current employee (“Individual”) without...more

Success Is Not Always Founder Friendly (Silicon Valley – Episode 19)

HBO’s Silicon Valley is back, but Richard is still out as Pied Piper’s CEO. To recap how we got here: in the closing moments of last season, the Pied Piper team triumphed by successfully livestreaming its condor cam video...more

New Jersey Issues Guidance on BEIP Grant Conversion

This month the New Jersey Economic Development Authority (the Authority) provided businesses with guidance, in the form of Frequently Asked Questions, on how to elect to have their unpaid Business Employment Incentive Program...more

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