News & Analysis as of

Fiduciary Duty Tax Cuts and Jobs Act

Epstein Becker & Green

#WorkforceWednesday: SCOTUS in Review, Biden Acts to Limit Non-Competes, NY HERO Act Model Safety Plans - Employment Law This...

Epstein Becker & Green on

Welcome to #WorkforceWednesday. This week, we recap the U.S. Supreme Court’s term and its impact on employers. U.S. Supreme Court Employment Law Decisions in Review (see video attached) The Supreme Court’s term ended on...more

Groom Law Group, Chartered

IRS Proposes Rules on UBIT Changes Affecting Benefit Plan Investors

A pension or welfare plan’s investment in a private equity or real estate partnership, among other investment funds, may give rise to “unrelated business income tax” (“UBIT”)....more

Womble Bond Dickinson

Time to Review Executive Compensation Arrangements in Light of IRS Guidance on Section 162(m)

Womble Bond Dickinson on

Last week, the Internal Revenue Service (the “IRS”) published limited initial guidance regarding key aspects of the changes brought about by the Tax Cuts and Jobs Act of 2017 (the “Act”) to Section 162(m) of the Internal...more

Kilpatrick

Tax Reform Requires Plan Sponsors to Update 401(k) Plan Special Tax Notices

Kilpatrick on

Section 402(f) of the Internal Revenue Code (the “Code”) requires plan sponsors to give written explanations of tax implications to recipients of qualified retirement plan distributions eligible for rollover treatment, often...more

Winstead PC

Issues Plan Sponsors and Fiduciaries Should Watch

Winstead PC on

Once upon a time, our retirement plan worries were primarily generated by the U.S. Department of Labor (“DoL”) or the Internal Revenue Service and their regulatory and enforcement efforts. In more recent times we have seen...more

Jackson Walker

Critical Distinctions Between Texas and Delaware LLC Law (Webinar Presentation)

Jackson Walker on

Five Business Entity Forms in Both Texas and Delaware - • Corporation • General Partnership • Limited Partnership • Limited Liability Partnership (“LLP”) • Limited Liability Company (“LLC”) This program focuses on...more

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