IRS Issues New 162(m) Guidance -
August 21, 2018, the Internal Revenue Service (the “IRS”) issued Notice 2018-68 (the “Notice”) which provides initial guidance and clarification on amendments made to Section 162(m) of the...more
9/4/2018
/ Binding Contractual Rules ,
Covered Employees ,
Filing Deadlines ,
Health and Welfare Plans ,
IRS ,
Modification ,
Mutual Funds ,
Retirement Plan ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Reform
Mutual Fund Challenges Must Allege Poor Performance Against Meaningful Benchmarks to Avoid Dismissal -
In Meiners v. Wells Fargo & Company, the U.S. Court of Appeals for the Eighth Circuit clarified the burden plaintiffs...more