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Do We Have to Make It a Top Hat Plan?

Employers and their compensation advisors often assume that an arrangement to pay employees in the future for work done over time will be subject to the rules for ERISA pension plans unless it is limited to a “select group of… more

McDermott+ Check-Up – July 11, 2025

THIS WEEK’S DOSE - - President Trumps signs OBBBA into law. After months of debate, Congress passed and President Trump signed H.R. 1, the One Big Beautiful Bill Act (OBBBA), into law on July 4, 2025. - Senate HELP Committee… more

Another Take on the TAKE IT DOWN Act

The TAKE IT DOWN Act (the Act), enacted on May 19, 2025, is a powerful (and controversial) new tool designed to stop people from sharing “nonconsensual intimate imagery,” or NCII, online. The Act does two main things: it… more

Keeping the Family Cabin, in the Family

Planning for Generations - As an estate planning attorney, a question I am frequently asked is, “How can we make sure the family cabin, ranch, or rental property stays in the family?” Real property carries deep sentimental and… more

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