Latest Publications

Share:

DOL Stance on Cryptocurrency in 401(k) Plans Becomes a Political Football

A recent release by the DOL raising concerns about plan sponsors allowing cryptocurrency investments in 401(k) plans has gotten the attention of both sides of the Congressional aisle as well as industry groups. Some of the...more

2020 Incentive Stock Option & Employee Stock Purchase Plan Reporting

Now that 2021 is here, corporations should be aware of IRS reporting requirements regarding certain 2020 stock transactions with their employees. Section 6039 of the Internal Revenue Code of 1986, as amended (the...more

IRS Provides Guidance on Presidential Payroll Tax Deferral

On August 28, 2020, the IRS issued Notice 2020-65 (the “Notice”) to provide guidance with respect to the Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster, issued by President Trump to...more

IRS Eases Restrictions on Cafeteria Plans and FSAs in Response to COVID-19

On May 12, 2020, the Internal Revenue Service issued Notice 2020-29, which allows employers to make temporary changes to section 125 cafeteria plans. The permitted changes include giving employees more flexibility to make...more

The CARES Act Provides Significant Relief With Respect to Distributions From Qualified Retirement Plans

Late last night, the U.S. Senate passed by a vote of 96-0 the Coronavirus Aid, Relief and Economic Security Act (the CARES Act). In addition to, among other things, financial assistance to individuals and certain businesses,...more

Tax Relief under High Deductible Health Plans for COVID-19 Testing and Treatment

Due to the rapid spread of COVID-19, the Internal Revenue Service has issued Notice 2020-15 (the “Notice”) to provide relief for high deductible health plans (“HDHPs”) with respect to providing health benefits associated with...more

Compensation Newsletter: Trends In Director Equity Compensation This Proxy Season

The trend of including director-specific limits on the size of annual equity awards to non-employee directors under long-term incentive plans (“LTIPs”) continues to pick up steam, as evidenced by our survey of LTIPs filed...more

The Impact of the Tax Cuts and Jobs Act on Executive Compensation

On November 9, 2017, the House Ways and Means Committee approved the House’s version of the tax reform bill (the “House Bill”) and voted to report it to the House floor for a full House vote. On the same day, the Senate...more

Hurricane Harvey Relief for Employees

Following Hurricane Harvey and its resulting destruction, many employees are in need of financial assistance and/or early access to retirement funds. We will highlight how employers can make direct financial assistance...more

The Proposed Code Section 457 Regulations Have Arrived

On June 22, 2016, the IRS finally issued the long-awaited proposed regulations under Internal Revenue Code (“Code”) Section 457. Code Section 457 applies to deferred compensation plans or arrangements of tax-exempt entities...more

Modifications to Code Section 409A Regulations

On June 22, 2016, the Internal Revenue Service published proposed regulations under Internal Revenue Code Section 409A, which applies to non-qualified deferred compensation plans and arrangements. The proposed regulations are...more

District Court Holds Private Equity Funds Jointly Liable for Portfolio Company's ERISA Withdrawal Liability

The U.S. District Court for the District of Massachusetts ruled on March 28, 2016 that two private equity funds were jointly and severally liable for the multiemployer pension plan withdrawal liability of their jointly-owned...more

12 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide