Final Rules

News & Analysis as of

The Big Picture of the Employer Shared Responsibility Tax

Ever since the Treasury Department in early 2014 issued final regulations on the employer shared responsibility tax (ESR tax)1 and the related final reporting regulations (ESR regulations)2 under the Patient Protection and...more

FERC Finalizes Rule on Natural Gas and Electric Scheduling Practices

The reforms are aimed to address natural gas and electric scheduling concerns resulting from the increase in gas-fired generation, to provide greater flexibility to industry participants, and to better ensure reliable and...more

IRS Addresses Interaction of Performance Compensation and $1M Compensation Deduction Cap

The IRS recently issued final regulations under Section 162(m), which limits a public company’s deduction of executive compensation in excess of $1M.  The Section 162(m) limits do not apply to performance-based compensation...more

FERC Issues Order No. 809 On Gas/Electric Coordination

On April 16, 2015, FERC issued a Final Rule in Coordination of the Scheduling Processes of Interstate Natural Gas Pipelines and Public Utilities, Order No. 809, Docket No. RM14-2-000, 151 FERC ¶ 61,049 (2015). Recent cold...more

FERC Revises Interstate Natural Gas Pipeline Nomination Timelines

On April 16, 2015, the Federal Energy Regulatory Commission (FERC) issued a much-anticipated final rule modifying some of the scheduling practices used by interstate natural gas pipelines to better coordinate the scheduling...more

Federal Reserve Board Expands Small Bank Holding Company Policy Statement

On April 9, the Board of Governors of the Federal Reserve (Board) issued a final rule to expand the applicability of its Small Bank Holding Company Policy Statement and also apply it to certain savings and loan holding...more

Locke Lord QuickStudy: Federal Reserve Issues Final Rule to Expand the Small BHC Policy Statement

On April 9, 2015, the Federal Reserve Board issued a final rule to implement statutory changes to the Small Bank Holding Company Policy Statement (Small BHC Policy Statement) which will: (1) increase the asset threshold of...more

NLRB Provides Comprehensive Rules for Employee Handbook Policies

Employers now have a set of guidelines to keep their employee handbook policies from violating federal labor law. The National Labor Relations Board (NLRB) recently issued a comprehensive set of rules outlining what types of...more

IRS Releases Clarifying 162(m) Regulations

The IRS recently released final regulations clarifying two aspects of the “performance-based compensation” exception to the $1,000,000 limit on deductible compensation paid to covered employees under Section 162(m) of the...more

CFPB Finalizes Rule Suspending Quarterly Submission of Credit Card Agreements

On April 15, 2015, the Consumer Financial Protection Bureau (“CFPB”) announced a final rule (“Final Rule”) that suspends for one year the requirement under the Truth in Lending Act and implemented by Regulation Z that credit...more

Executive Compensation Alert: IRS Releases Final Section 162(m) Regulations

Background - Section 162(m) of the Internal Revenue Code (the “Code”) denies a tax deduction to a public company if the compensation paid to its chief executive officer and three other highest compensated officers...more

CFPB Finalizes Rule Aimed at Improving Credit Card Agreement Submission Process

On April 15, the CFPB issued a final rule aimed at improving the way that companies submit consumer credit card agreements to the CFPB....more

Five Key Issues Confronting Financial Services Industry Employers

Employers in the financial services industry are faced with a growing number of employment law challenges. Whistleblower complaints are on the rise as regulatory agencies become more aggressive in their efforts to encourage...more

CFPB finalizes temporary suspension of TILA requirement for quarterly submission of credit card agreements

The CFPB has issued a final rule adopting its proposal to suspend for one year the Truth in Lending Act/Regulation Z requirement for issuers of open-end credit cards to send their credit card agreements to the CFPB quarterly...more

NLRB's Quickie Election Rule Takes Effect - A New Threat for Employers: A Proactive Solution for You

The National Labor Relations Board (NLRB) released its final Rule on "quickie elections" in December, and they are now in effect. These rules come down heavily in favor of unions....more

CFPB issues final rule on homeownership counseling requirements

The CFPB has issued a final rule to assist lender compliance with RESPA and TILA homeownership counseling requirements. Under RESPA, a lender must provide applicants for a federally related mortgage loan with a list of...more

DOL to Enforce Same-Sex Spouses FMLA Regulation In All But Four States

In our previous post, Same-Sex Marriage Partners Now Covered by FMLA, we reported on the final FMLA rule that expanded the definition of “spouse” under the FMLA to include employees in legal same-sex marriages. ...more

Going from A to A+: SEC Approves Amendments to Regulation A

On March 25, 2015, the U.S. Securities and Exchange Commission unanimously adopted final rules to amend Regulation A, as mandated by Title IV of the Jumpstart Our Business Startups Act (JOBS Act). Whereas the existing...more

NLRB General Counsel Issues Memorandum on Changes in Representation Case Procedures

On April 6, the National Labor Relations Board (“NLRB”) General Counsel issued a guidance memorandum to explain the changes in the procedures for processing union representation petitions under the NLRB’s final rule on...more

U.S. Department of Labor Hands Down Final Ruling on SOX Whistleblower Processes

On March 5, the U.S. Department of Labor gave its Final Rule in a case dealing with the types of procedures that govern the handling of retaliation complaints under the Sarbanes-Oxley Act (SOX). The Final Rule indicates that...more

The New "Reg A+" Opens Doors For Private Companies To Raise Capital

On March 25, 2015, the Securities and Exchange Commission approved the final rules to adopt amendments to Regulation A, which will go into effect 60 days after the rules are published in the Federal Register....more

New Federal Fracking Rules

Local Government Agencies with Authority Over Fracking Sites May Be Impacted - The U.S. Department of the Interior’s Bureau of Land Management recently released a final rule to provide new oversight over hydraulic...more

IRS Provides Limited Section 162(m) Transition Relief for RSUs and Similar Equity-Based Awards

The Internal Revenue Service (IRS) recently issued final regulations under Section 162(m) of the Internal Revenue Code (Code). The final regulations are substantially similar to the proposed regulations issued by the IRS in...more

Fed Eases Small Bank M&A Rules

The Board of Governors of the Federal Reserve Board has modified its Small Bank Holding Company Policy Statement to facilitate the sale of smaller community banks. Under the final rule, a holding company with less than...more

The SEC Releases Regulations on Reporting and Dissemination of Security-Based Swaps Data

On February 11, 2015, the Securities and Exchange Commission (SEC) published final regulations that will require Swap Data Repositories (SDRs)1 to register with the SEC (Regulation SDR) and prescribe reporting and public...more

556 Results
|
View per page
Page: of 23

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.
×