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Read need-to-know updates, commentary, and analysis on Labor & Employment issues written by leading professionals.

Top Ten Emerging Trends in Pay Ratio Disclosure

Preliminary trends are emerging from the pay ratio disclosures filed by U.S. public companies in 2018. Few companies use statistical sampling to identify their median employees and, instead, companies rely on a...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Costa Rica

1 .What role does the government of Costa Rica play in approving and regulating foreign direct investment? Costa Rica has long been recognized as a regional leader of social and economic development in Latin America. The...more

M&A, 401(k) & The Plan Sponsor: What You Need To Know

by Ary Rosenbaum on

Mergers and acquisitions (M&A) are transactions in which the ownership of companies, other business organizations or their operating units are transferred or combined. M&A is an extremely important concept in the world of...more

Why Your 401(k) Plan Should Get a Tune-Up

by Ary Rosenbaum on

Cars are built better today and the engine tune-up that was needed after 50,000 to 75,000 miles isn’t needed until later on to replace spark plugs and timing belts. However, there are still little preventive things that need...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Cayman Islands

1 .What role does the government of the Cayman Islands play in approving and regulating foreign direct investment? The Cayman Islands Government has put in place and continues to maintain a regulatory structure whose goal...more

A Matter of Trusts: Tenth Circuit to Decide Important ESOP Case

by McDermott Will & Emery on

The ESOP industry is paying close attention to a Tenth Circuit appeal that will address the deferral of corporate deductions for certain accrued expenses payable to ESOP-participating employees. This appeal, which pertains to...more

LATIN AMERICA & THE CARIBBEAN A Legal Guide for Business Investment and Expansion - British Virgin Islands

1 .What role does the government of the British Virgin Islands play in approving and regulating foreign direct investment? The British Virgin Islands (commonly referred to as BVI) are a British Overseas Territory. As a...more

DOL Enters into Another Settlement Agreement with ESOP Trustee

by Holland & Knight LLP on

• The U.S. Department of Labor (DOL) closed out 2017 by entering into yet another settlement agreement with the trustee of an employee stock ownership plan (ESOP). • The latest agreement (the Alpha Agreement) requires...more

Trying To Understand A Plan Sponsor’s Irrational Decisions Isn’t Easy

by Ary Rosenbaum on

As retirement plan providers, we know that it’s very hard to recruit new plan sponsor clients. Getting the attention of a plan sponsor is hard because many aren’t interested in their fiduciary responsibility. Even after...more

That 401(k) Conference, June 2018 - Information on Sponsorship

by Ary Rosenbaum on

Brochure for plan providers, interested in co-sponsing the first That 401(k) Conference in June 2018....more

That Fiduciary Warranty Is Not Worth The Paper it’s Printed On

by Ary Rosenbaum on

A 401(k) plan sponsor is also a plan fiduciary and they have the responsibility to prudently run their plan. One major issue for a plan sponsor to figure out is which plan providers will mitigate some of their liability by...more

LATIN AMERICA & THE CARIBBEAN: A Legal Guide for Business Investment and Expansion - Argentina

1. What role does the government of Argentina play in approving and regulating foreign direct investment? Argentina’s government has issued general regulations regarding foreign investment, and has, in general, allowed the...more

The Word On The Street On What 401(k) Plan Sponsors May Need

by Ary Rosenbaum on

The greatest thing about the Internet is the distribution of information that people used to have to rely on an Encyclopedia or other reference materials to find out information on a specific topic. This is so true of...more

Never Hire Your Friends Or Family As Your Retirement Plan’s Financial Advisor

by Ary Rosenbaum on

I live in an unincorporated village in Nassau County called Oceanside. We have a school board there that doesn’t have issues about hiring friends and family for teaching positions and low paid aide positions. In fact, 3 out...more

A Call For A New Standard For Financial Advisors

by Ary Rosenbaum on

Over the last 10 years, there has certainly been a revolution among 401(k) financial advisors about the need and concern of good fiduciary practices for plan sponsors. The days of 401(k) financial advisors never showing up to...more

Helping Handbook for Those Affected by Northern California Wildfires 2017-2018

by Morrison & Foerster LLP on

This handbook provides an overview of some issues that individuals, families, and small businesses may face as a result of the wildfires, mudslides, and related disasters that hit Southern California in December 2017 and...more

Certain Information Statements for ISOs and ESPPs Due by January 31, 2018

by Snell & Wilmer on

As reported in Part 3 of our 2016 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns...more

The Most Avoidable Errors Of A 401(k) Plan Sponsor

by Ary Rosenbaum on

There are a lot of times where you’ll suffer a mishap because there are certain things beyond your control. However, there are many instances out there where a mishap occurs because you failed to do something so simple like...more

Deadline Approaching for Reporting 2017 ISO Exercises and ESPP Transfers

by Goodwin on

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more

A Plan Sponsor’s Guide To Selecting Retirement Plan Providers

by Ary Rosenbaum on

Since I was about nine and saw it on HBO, one of my favorite movies has been Caddyshack. I loved Caddyshack years before I even liked golf and years before I was mature enough to get all the jokes. One of my favorite scenes...more

Seventh Circuit Affirms Grant of Summary Judgment on Terminated CEO’s SOX And DFA Claims

Last week, the Seventh Circuit Court of Appeals held that a terminated CEO’s complaints about his board of directors’ managerial decisions did not qualify as protected whistleblowing under the Sarbanes-Oxley Act of 2002...more

Things That Plan Providers Don’t Tell You as a 401(k) Plan Sponsor

by Ary Rosenbaum on

When my wife and I bought our house, there were quite a few things that the previous owner forgot to tell us such as the fact they never bothered to pull the pipes from the dental office run by a previous owner 20 years...more

Tax Reform and Employee Benefits – What You Need to Know Now

by Foley & Lardner LLP on

As you have probably heard by now, the recently enacted Tax Cuts and Jobs Act (the Tax Reform Act) made significant changes to the Internal Revenue Code. With regard to executive compensation, the Tax Reform Act made widely...more

Whistleblower Risks at the Supreme Court

by NAVEX Global on

Later this year, the Supreme Court will rule on whether whistleblower protections under the Dodd-Frank Act apply only to people who report misconduct to the Securities and Exchange Commission (SEC). That is, people who report...more

Changes in the Tax Cuts and Jobs Act of 2017 that Impact Individual Taxpayers for Non-Business Items

by Stinson Leonard Street on

The Tax Cuts and Jobs Act of 2017 makes substantial changes to the income taxes of individuals. The Act's individual changes noted in the attached chart generally expire on January 1, 2026, and the speculation will...more

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