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Client Advisory: ERISA Regulations After Loper Bright and Corner Post

The Supreme Court overturned the Chevron doctrine in a 6 to 3 decision, Loper Bright Enterprises v. Raimondo. That doctrine required the courts to defer to an agency’s interpretation of federal law if the statute was...more

Client Advisory: Repatriation Tax on Shareholders | Moore v. U.S.

The Tax Cuts and Jobs Act of 2017 amended the law to introduce a new, one-time, mandatory repatriation tax on trillions of dollars of accumulations held abroad by American-controlled foreign entities. The tax is imposed on...more

Client Advisory: Valuing Closely-Held Stock for Estate Tax Purposes | Connelly v. U.S.

Connelly v. United States involved determining the fair market value of a closely-held corporation for purposes of estate taxation. A corporation, owned by two brothers, was obligated to buy back the shares of the first to...more

Client Advisory: Valuing Closely-Held Stock for Estate Tax Purposes | Connelly v. US

The issue in Connelly v. US is whether, for estate tax purposes, the value of a closely-held corporation using corporate-owned life insurance to redeem the shares of a decedent shareholder increases the value of the company...more

SCOTUS on Salaried Employees and Overtime Pay

In Helix Energy Solutions Group, Inc. v. Hewitt, a 6-3 decision issued on February 22, 2023, the United States Supreme Court decided what “salary” means for purposes of applying the regulations exempting highly compensated...more

ERISA Fiduciary Prudence Does Not Necessarily Reflect Modern Portfolio Management - ERISA Prudence And Hughes V. Northwestern...

The U.S. Supreme Court recently heard arguments in Hughes v. Northwestern University, in which the Seventh Circuit Court of Appeals had rejected claims that the fiduciaries of two defined contribution retirement plans at...more

ERISA Fiduciary Duties for Plan Investments

Many employers offer 401(k) and other retirement plans for their employees as part of the cost of doing business. Too often, retirement plans are established and operated without much thought given to the numerous legal...more

2013 Employer Checklist for Benefits Planning: Post Windsor and Latest Health Reforms

The following is a short checklist of issues that Massachusetts and other employers need to address as the laws relating to retirement, medical and other employee benefits have changed. The details regarding the application...more

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