Recent legislation requires that all new 401(k) plans provide automatic enrollment for all eligible participants. However, plans “established” before 2023 are generally exempt. In the mergers and acquisitions (M&A) context,...more
4/15/2025
/ 401k ,
Acquisitions ,
Compensation & Benefits ,
Compliance ,
Employee Benefits ,
Executive Compensation ,
Foreign Workers ,
Form I-9 ,
Mergers ,
Retirement Plan ,
Taxation ,
Trump Administration
SEC withdraws defense of US climate disclosure rules; Uyeda speaks on ESG and materiality. On March 27, 2025, the Securities and Exchange Commission (SEC) notified the US Court of Appeals for the Eighth Circuit that the SEC...more
3/31/2025
/ Child Labor ,
Clean Energy ,
Climate Change ,
Disclosure Requirements ,
Energy Policy ,
Enforcement Actions ,
Environmental Policies ,
Environmental Protection Agency (EPA) ,
Greenhouse Gas Emissions ,
Greenwashing ,
Minerals ,
Regulatory Reform ,
Regulatory Requirements ,
Securities and Exchange Commission (SEC) ,
Supply Chain ,
Trump Administration
This is the third part of a series covering certain securities law, corporate governance, and tax considerations related to stock options and restricted stock unit (RSU) awards granted by public companies....more
3/17/2025
/ Compliance ,
Corporate Governance ,
Employee Benefits ,
Executive Compensation ,
Internal Revenue Code (IRC) ,
IRS ,
Publicly-Traded Companies ,
Qualified Restricted Stock Units (RSUs) ,
Section 16 ,
Securities Regulation ,
Stock Options ,
Tax Liability ,
Tax Planning ,
Withholding Tax
The US Securities and Exchange Commission (SEC) recently issued a new Compliance and Disclosure Interpretation, Question 103.12 (C&DI), that may significantly impact how public companies engage with their shareholders....more
Our qualified retirement plans agenda outlines current legislative, litigation, and other developments concerning tax-qualified retirement plans. Sponsors are encouraged to be aware of these issues and assess whether any...more
11/8/2024
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Contribution Limits ,
Defined Benefit Plans ,
Employee Benefits ,
Fiduciary ,
Fiduciary Duty ,
IRS ,
Qualified Benefit Plans ,
Qualified Retirement Plans ,
Retirement Plan