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2018 Tax Reform Series: Change To Employer Deduction Rules

This is the sixth article in our series covering the various tax and employee benefits-related changes contained in the Tax Cuts and Jobs Act signed by the President on December 22, 2017. One surprising change made by the...more

2018 Tax Reform Series: Tax Law Changes To Employee Fringe Benefits

Below is the second article in our series covering the employee benefits-related changes contained in the Tax Cuts and Jobs Act signed by the President on December 22, 2017. As discussed below, the Act makes several...more

Court Rules That Company Discretionary Offer Of Voluntary Separation Agreements Does Not Create An ERISA-Covered Severance Plan

It always has been difficult to give a consistent answer as to whether informal severance arrangements have created an ERISA-covered severance plan. In Mance v. Quest Diagnostics Inc., 2017 WL 684711 (DC NJ 2017), the U.S....more

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