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

Tax Bill Means Changes to Employee Benefits and Executive Compensation

On December 22, 2017, President Trump signed into law a tax bill reconciling both the House and Senate versions of the so-called Tax Cuts and Jobs Act. The Act’s major provisions are lowering the corporate tax rate to 21%...more

Tax Cuts and Jobs Act – Impact on Employee Benefit Plans

by Sherman & Howard L.L.C. on

On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Act”) into law. While the Act is extensive, this Advisory discusses only the changes made to employee benefits such as qualified retirement plans,...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

Tax Cuts and Jobs Act of 2017

by Cohen & Grigsby, P.C on

On December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the “TCJA”), the most comprehensive tax reform passed in decades. The majority of the changes in the TCJA affect individual and corporate income...more

Tax Reform Results in Only Minor Changes for Retirement Plans

by McDermott Will & Emery on

The Tax Cuts and Jobs Act made significant changes to the tax code and will have a significant impact on businesses and individual taxpayers. However, although initial proposals included potentially significant changes to...more

New Tax Cuts and Jobs Act Affects Employee Benefit Plans and Executive Compensation Arrangements

by Ballard Spahr LLP on

The Tax Cuts and Jobs Act, signed into law by President Donald J. Trump shortly before Christmas, is the most significant tax reform legislation in more than 30 years. ...more

Tax Reform: The Five Big Changes Affecting Employee Benefits

by Dickinson Wright on

On December 22, 2017, President Trump signed H.R. 1 (formerly, the “Tax Cuts and Jobs Act” (the “Act”)) into law. While the Act was primarily focused on business tax cuts and individual tax reform, the Act includes several...more

How Tax Reform Will Affect Employee Benefit Plans

by Pepper Hamilton LLP on

On December 22, President Donald Trump signed into law H.R. 1 (the Act), which makes widespread changes to the Internal Revenue Code. The Act makes several changes to the rules governing retirement plans, welfare plans and...more

Continuing Resolution extends EB-5 Program until January 2018

by Cozen O'Connor on

As expected, the House and the Senate passed a Continuing Resolution (the “CR”) last week which extended the Federal budget until January 19, 2018. It is expected that the President will sign the CR. This new short-term...more

Impact of 2017 Tax Reform Bill on Executive Compensation and Employee Benefits

by Reed Smith on

The Senate and House approved, and the President of the United States is expected to sign into law, the Tax Cuts and Jobs Act (the “Tax Reform Bill”). Despite the media’s predominant focus on the sweeping reforms to...more

The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation

by BakerHostetler on

Whenever the United States Congress takes up “tax reform,” there always is a danger that the Congress will pay for such tax reform, in part, by eliminating many of the tax incentives that enable employers to provide...more

Senate And House Reconcile Their Versions Of Tax Reform

by Seyfarth Shaw LLP on

This is the fourth issue in a planned series of alerts designed to provide an in-depth analysis on topics related to tax reform. This Tax Reform Management Alert issue focuses on executive compensation and employee benefits...more

House of Representatives and Senate Conferees Reach Agreement on the Tax Cuts and Jobs Act (H.R. 1): Description of the Conference...

by Proskauer - Tax Talks on

On Friday, December 15, the U.S. House of Representative and Senate conferees reached agreement on the Tax Cuts and Jobs Act (H.R. 1) (the “Final Bill”), and released legislative text, an explanation, and the Joint Committee...more

Oregon Pension Task Force Releases Report On Unconventional Funding Sources

by Nossaman LLP on

In 2017, Oregon Governor Kate Brown convened a special task force (Task Force) to study opportunities for the State and local agency employers to reduce the unfunded actuarial liabilities of the Oregon Public Employee...more

U.S. Senate Passes Its Version of the Tax Cuts and Jobs Act (H.R. 1); Descriptions of the Bills Passed in the House and Senate and...

by Proskauer - Tax Talks on

In the early hours of Saturday morning, the U.S. Senate passed the Tax Cuts and Jobs Act (H.R. 1) (the “Senate bill”), just over two weeks after the U.S. House of Representatives passed its own version of the same legislation...more

Tax Reform Passes The Next Hurdle -- The Senate

by Seyfarth Shaw LLP on

This is the second issue in a planned series of alerts for employers on selected topics on tax reform. The series of Tax Reform Management Alerts is designed to provide an in-depth analysis of executive compensation and...more

How House Joint Resolution 123 Impacts EB-5

by Cozen O'Connor on

On Friday, December 8, 2017, President Trump signed House Joint Resolution 123, the “Continuing Appropriations Act”, which prevented a U.S. federal government shutdown. The Act provided a short-term extension which will keep...more

Your Daily Dose of Financial News

by Robins Kaplan LLP on

The UK and EU made a significant breakthrough early this morning to “unlock” Brexit divorce negotiations. The still-rough agreement would see Britain repaying $53 billion and addressed in at least vague terms thorny issues...more

Department of Labor Extends Transition Period for Exemptions Under the Fiduciary Rule

On November 27, 2017, the U.S. Department of Labor (DOL) extended the transition period for its conflict of interest regulation (commonly referred to as the "fiduciary rule") until July 1, 2019....more

Treasury’s Third Report on Financial System Regulation Focuses on the Asset Management and Insurance Industries

by Dechert LLP on

The U.S. Department of the Treasury (Treasury) recently released a report examining the regulatory framework for the asset management and insurance industries (Report). The Report is the third in a series of four reports that...more

DOL kicks fiduciary rule enforcement until 2019

by Ary Rosenbaum on

As expected, the Department of Labor (DOL) has delayed enforcement of the main provisions of the new fiduciary rule. Provisions covering exemptions for best-interest contracts and principal transactions will now go into...more

New Connecticut Mandatory Income Tax Withholding Requirements for Pension and Annuity Payments

by Robinson & Cole LLP on

New legislation, effective January 1, 2018, will require certain payors of pensions and annuities to withhold Connecticut state income tax from distributions made from an employer pension, annuity, profit-sharing plan, stock...more

Beltway Buzz - December, 2017

Welcome back, and hold onto your reindeer reins - it’s going to be a busy few weeks ahead. The 12 Days (or so) of Congress. Congress has returned to D.C. after a week-long Thanksgiving break, and the Trump administration...more

Department of Labor Finalizes 18-Month Delay of Fiduciary Rule Exemptions

On November 27, 2017, the Department of Labor (“DOL”) finalized the delay of the applicability date for certain conditions for exemptions to the fiduciary rule until July 1, 2019. This delay was initially proposed in late...more

It Won’t Matter Until It Becomes Law

by Ary Rosenbaum on

I spoke to a fellow ERISA attorney who was talking about the proposed changes going back and forth regarding tax reform. I told him I just didn’t have time to follow and I’m not a big fan of proposals, I just cared about what...more

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