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Annual Employee Benefits Compliance Checklists: General Counsel of Tax-Exempt and Governmental Entities

The following checklist highlights key issues for general counsel with respect to employee benefit plans and executive compensation arrangements....more

Annual Employee Benefits Compliance Checklists - Corporate Counsel

The following checklist highlights key issues for corporate counsel with respect to employee benefit plans and executive compensation arrangements....more

Annual Employee Benefits Compliance Checklists - Plan Administrators

Plan administrators should review the following actions to be taken before the end of 2024 and focus on what to expect for 2025. The following checklist addresses plan amendments, notices, and other considerations for...more

Benefit and Contribution Limits for 2025

The Commissioner of Internal Revenue announced the 2025 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more

[Hybrid Event] 2024 Benefits Forum: Celebrating 50 Years of ERISA - September 12th, Richmond, VA

Join us as we commemorate ERISA’s 50th anniversary and review the past, present and future of this pivotal legislation. This hybrid event offers two options for attendance: in-person or webinar. Both options will have an...more

[Webinar] M&A Series: Compensation Trends in M&A Transactions - May 9th, 11:00 am - 11:15 am EDT

Please join Williams Mullen attorneys Nona Massengill and Allison Carlon as they discuss the latest trends in compensation trends in M&A transactions....more

2023 Annual Employee Benefits Compliance Checklist for Plan Administrators

Plan administrators should review actions to be taken before the end of 2023 and focus on what to expect for 2024. This checklist addresses plan amendments, notices and other considerations for qualified retirement plans,...more

Benefit and Contribution Limits for 2024

The Commissioner of Internal Revenue announced the 2024 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more

[Hybrid Event] Benefits Forum 2023: SECURE 2.0 and SECURE Act - Opportunities, Relief & Required Changes - October 12th, Richmond,...

This hybrid event offers two options for attendance: in-person or webinar. Both options will have an interactive experience and SHRM credit, so choose the method that works best for you. Attendees will learn about topics...more

Hoops, LP: Seventh Circuit Denies Deferred Compensation Deduction in Taxable Asset Sale - Upsetting Common Understanding of Timing...

On August 9, 2023, the Seventh Circuit Court of Appeals in Hoops, LP and Heisley Member, Inc., Tax Matters Partner vs. Commissioner of Internal Revenue, affirmed the Tax Court’s 2022 decision denying a deduction to a plan...more

PODCAST: Williams Mullen's Benefits Companion - Using Equity Incentives to Attract and Retain Key Team Members [Audio]

On this episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by his colleague, Nona Massengill, a partner who focuses her practice on executive compensation matters. Nona shares insight on how...more

SECURE Act 2.0 Summary of Changes to Retirement Plans

President Biden signed the SECURE 2.0 Act of 2022 (“SECURE 2.0”) as part of the Consolidated Appropriations Act of 2023 on December 29, 2022. SECURE 2.0 includes significant changes for the administration of employee benefit...more

[Webinar] Winter Tax Forum - January 19th, 9:00 am - 10:00 am ET

We hope you can join us for our Winter Tax Forum on Thursday, January 19, 2023. Employee benefits and executive compensation partner Nona Massengill will provide an overview of the tax issues that impact equity...more

2022 Annual Employee Benefits Compliance Checklist for Plan Administrators

Plan administrators should review actions to be taken before the end of 2022 and focus on what to expect for 2023. This checklist addresses plan amendments, notices and other considerations for qualified retirement plans,...more

409A INSIGHTS: INVOLUNTARY TERMINATION - Second Circuit Highlights Key Definitional Aspects in Soto v. Disney Severance Pay Plan

A recent decision of the Second Circuit Court of Appeals protects discretionary decisions by plan administrators and illustrates the application of the definition of an “involuntary separation from service” under section 409A...more

ESOP Essentials: Can My Company Offer An ESOP? Selected Tax Guidance on Choice of Entity, Business Structure and ESOPs

An employee stock ownership plan (ESOP) is a type of tax-qualified retirement plan. ESOPs are designed to invest primarily in qualifying employer securities, as defined in applicable tax rules....more

Annual Benefits Forum: How To Be an ERISA Superhero [Video]

Williams Mullen Employee Benefits team share their superpowers and help you fight villains like noncompliance, penalties, and operational errors including; guarding against ineligible dependents with self-audit tips, decoding...more

[Webinar] Annual Benefits Forum: How To Be an ERISA Superhero - September 15th, 11:00 am - 12:30 pm EST

Let the Williams Mullen Employee Benefits team share their superpowers and help you fight villains like noncompliance, penalties, and operational errors! You’ll be ready to: - Guard against ineligible dependents with our...more

PODCAST: Williams Mullen's Benefits Companion - Plan Administrators’ 2020 Year-End Checklist [Audio]

On the latest episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by colleague Nona Massengill to discuss important steps that plan administrators need to take before the end of 2020. They will...more

[Webinar] COVID-19 Comeback Convention - December 3rd, 8:30 am - 11:00 am ET

Insights and Ideas to Expedite Your Business Recovery in 2021 - Join us for the COVID-19 Comeback Convention, a virtual convention comprised of brief presentations tailored to meet the needs of senior executives and...more

Section 83(b) Elections: Limited COVID-19 Relief, but Keep Your Records

A limited extension, until July 15, 2020, is available for Internal Revenue Code (“Code”) Section 83(b) elections otherwise due on or after April 1, 2020, and before July 15, 2020. It will be especially important for...more

The SECURE Act Makes Significant Changes

The SECURE Act* (the “Act”) makes significant changes to employer-sponsored retirement plans, and many of the changes take effect immediately.  Highlights of the provisions of the Act relating to retirement plans that are...more

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