The US Department of Labor and Internal Revenue Service have issued coordinated guidance on the pension-linked emergency savings account (PLESA), a new in-plan emergency savings account feature created by the SECURE 2.0 Act...more
In late March 2022, the US Internal Revenue Service withdrew regulations proposed in 2019 and issued new proposed regulations under sections 413(c) and (e) of the Internal Revenue Code, which provide for an exception to...more
5/11/2022
/ Defined Contribution Plans ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
IRS ,
Multi-Employer Pensions ,
One Bad Apple Rule ,
Professional Employer Organization ,
Proposed Regulation ,
Public Hearing ,
SECURE Act
Notice 2020-86 (Notice) from the Internal Revenue Service (IRS) provides guidance to help interpret and apply certain Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) provisions that impact...more
A constantly evolving framework of laws governing how multinational businesses can contact customers to how nonprofits report business income to how overtime is calculated and paid will influence how companies do business...more
2/3/2020
/ #MeToo ,
Artificial Intelligence ,
California Consumer Privacy Act (CCPA) ,
Commercial Real Estate Market ,
Consumer Privacy Rights ,
Cybersecurity ,
Data Collection ,
Data Privacy ,
Data Protection ,
Department of Labor (DOL) ,
Disclosure Requirements ,
Employee Benefits ,
Energy Policy ,
Fair Labor Standards Act (FLSA) ,
FERC ,
Insurance Regulations ,
Intellectual Property Protection ,
IRS ,
Japan ,
Long Term Care Insurance ,
NAIC ,
New Legislation ,
Opt-Outs ,
Personal Data ,
Personally Identifiable Information ,
Privacy Laws ,
Rate of Pay ,
Retirement Plan ,
Russia ,
SECURE Act ,
Sexual Harassment ,
State Labor Laws ,
Tax Cuts and Jobs Act ,
Tax Exempt Entities ,
Tax Reform ,
White-Collar Exemptions
The Internal Revenue Service (IRS) published proposed regulations on December 20, 2019, under Section 162(m) of the Internal Revenue Code (Code), which implement the amendments to Section 162(m) set forth by the 2017 Tax Cuts...more