Legal updates for: 409A

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Federal Court Blocks Department of Labor Regulations that Would Increase Exempt Employee Minimum Salaries

by Latham & Watkins LLP on

... employers may welcome the injunction, employers should tread carefully before rolling back announced salary increases. On November 22, 2016, a federal judge in the Eastern District of Texas issued an injunction preventing Department of Labor overtime regulations, which were scheduled to go into effect on December 1, 2016, from taking effect.... more

Quick Guide to REIT IPOs - 2016

by Morrison & Foerster LLP - JOBS Act on

... Estate Investment Trusts (“REITs”) are endlessly inventive. They were first developed in the 1960s as a means for ordinary retail investors to hold interests in real estate. The REIT market has waxed and waned over the years. During the early years of the Great Recession, 2008-2009, REITs surged in popularity due to their dividend... more

Alert: IRS Announces Adjusted Plan Limits for 2017

by Cooley LLP on types of employee benefit plans, including deferred compensation plans that may be subject to Internal Revenue Code §409A. The amount by which the limits are adjusted each year is based on a cost of living index. Not all limits increase every yea... more

Tax-Exempt Organizations Update: Selected Developments From Washington

by McGuireWoods LLP on

... comprehensive tax reform in 2016 is unlikely in the midst of an election year, so far in 2016, parties on all sides have proposed specific changes to the rules applicable to exempt organizations. Lawmakers in Congress have introduced bills that would expand IRA rollovers, simplify the net investment income tax, and eliminate reporting of... more