News & Analysis as of

New Guidance Time Extensions

Seyfarth Shaw LLP

Update: USCIS Expands Eligibility for 540-Day EAD Extension

Seyfarth Shaw LLP on

After reaching out to both U.S. Citizenship and Immigration Services (USCIS) and the Department of Justice’s Immigrant and Employee Rights Section (IER) for clarification, USCIS has issued a significant and unexpected update...more

Venable LLP

DOJ Data Security Program Key Developments: A 90-Day "Good Faith" Extension, Compliance Guide, and Extensive FAQs

Venable LLP on

On April 11, the Department of Justice's National Security Division (NSD) published new guidance on recent measures to restrict the ability of adversarial foreign governments and other foreign entities of concern to access...more

Bricker Graydon LLP

CMS Extends Mandatory SNF Off-Cycle Revalidations to August 1, 2025

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On April 17, 2025, the Centers for Medicare and Medicaid Services (CMS) formally announced an extension for the mandatory off-cycle revalidation deadline for skilled nursing facilities (SNFs)....more

Miller Canfield

IRS Issues FAQs Regarding Long-Term Part-Time Employees in 403(b) Plans

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The IRS recently issued Notice 2024-73, which provides much-needed guidance on long-term, part-time (“LTPT”) employees in ERISA-governed 403(b) retirement plans. Following passage of the SECURE 2.0 Act, an employee is...more

Latham & Watkins LLP

European Commission Proposes One-Year Delay to European Deforestation Regulation

Latham & Watkins LLP on

The Commission published guidance documents to the regulation and proposed to postpone its entry into application to 30 December 2025....more

Fenwick & West LLP

OFAC Publishes Guidance on 10-Year Sanctions Violations Statute of Limitations

Fenwick & West LLP on

On July 22, 2024, the U.S. Department of the Treasury, Office of Foreign Assets Control (OFAC) issued guidance addressing the April 2024 extension of the statute of limitations for sanctions violations from five years to 10...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Catching Up With the Times - IRS Issues Guidance Delaying Required Roth Catch-up Contributions

To the relief of plan sponsors everywhere, the Internal Revenue Service (IRS) recently issued Notice 2023-62, which provides guidance on the requirements of Section 603 of the SECURE Act 2.0 of 2022 relating to catch-up...more

Bricker Graydon LLP

To Roth or Not to Roth - That is No Longer the Question for Some Catch-Up Eligible Individuals

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IRS guidance issued last week delays the implementation of mandatory Roth catch-up contributions. As outlined in our blog post earlier this year, SECURE 2.0 amended the catch-up contribution provisions of the Code....more

Goodwin

FinCEN Issues NPRM Regarding Access to Beneficial Ownership Information and Related Safeguards

Goodwin on

Regulatory Developments - FinCEN Issues NPRM Regarding Access to Beneficial Ownership Information and Related Safeguards - On December 15, FinCEN issued a Notice of Proposed Rulemaking (NPRM) that would implement...more

Womble Bond Dickinson

Exporting to the UK: Extension of the deadline for UKCA marking

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Our recent briefing note explained that CE product safety marking, which is required to sell certain types of goods in the European Union, was being replaced by the UKCA mark in Great Britain (GB) following Brexit.  The...more

Eversheds Sutherland (US) LLP

The IRS CARES: Deadline extension for retirement plan amendments

​​​​​​​The IRS has extended the deadline for plan sponsors of qualified retirement plans and IRAs to make amendments under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and the Taxpayer Certainty and...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

L-2 and E Dependent Spouses: CBP Begins Implementing New I-94 Designations

U.S. Citizenship and Immigration Services (USCIS) recently issued policy guidance addressing the automatic extension of status for H-4, L-2, and E dependent spouses in response to the settlement of a class action lawsuit. ...more

Sheppard Mullin Richter & Hampton LLP

California Department of Public Health Requires Universal Indoor Masking Through January

On December 13, 2021, the California Department of Public Health issued binding guidance requiring all Californians statewide to mask indoors irrespective of vaccination status. The new guidance supersedes California’s...more

Womble Bond Dickinson

Federal Contractors Vaccine Mandate: What Government Contractors Need to Know

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The implementation of President Biden’s September 9, 2021 Executive Order regarding COVID-19 vaccine and safe workplace requirements for federal contractors has caused confusion and prompted numerous questions from federal...more

Laner Muchin, Ltd.

Department of State Extends Validity of National Interest Exceptions for Twelve Months

Laner Muchin, Ltd. on

On July 6, 2021, the U.S. Department of State (DOS) posted guidance that confirms National Interest Exceptions (NIE) issued in the last 12 months are being automatically extended for 12 months from the date of approval, as...more

Harris Beach Murtha PLLC

IRS Issues Guidance on the Taxation of Dependent Care Benefits

On May 10, 2021, the IRS issued Notice 2021-26, which addresses the taxation of dependent care benefits, provided through a Code Section 129 dependent care assistance program (“DCAP”), available in taxable years ending in...more

Harris Beach Murtha PLLC

IRS Provides Guidance on Temporary 100% Business Meal Deduction

The 2017 Tax Cuts and Jobs Act eliminated the 50% deduction for any expenses related to business entertainment, amusement or recreation activities but preserved the 50% deduction for business expenses related to food and...more

Eversheds Sutherland (US) LLP

Made to order: IRS serves up much needed guidance for taxpayers seeking to utilize Congress’ two-year expansion of the 100%...

On Thursday, April 8, the IRS served up Notice 2021-25 (the Notice) providing guidance for taxpayers seeking to take advantage of the temporary 100-percent deduction for the cost of business meals, which was enacted by...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

DOL Guidance Clarifies Expiration of COVID-19 Deadline Extension for Employee Benefit Plans

The U.S. Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) published EBSA Disaster Relief Notice 2021-01 in the nick of time on February 26, 2021. EBSA Disaster Relief Notice 2021-01 was released...more

Fox Rothschild LLP

New Guidance; New Concerns About Discharged PPP Loans

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On November 23, 2020, we posted about the legal deductibility of expenses paid in 2020 with funds borrowed through PPP (Paycheck Protection Program) loans guaranteed by the government and subject to discharge as debts once it...more

Williams Mullen

PODCAST: Williams Mullen's Benefits Companion - DOL’s Guidance on Continued COVID-19 Timeframe Relief

Williams Mullen on

On the latest episode of Williams Mullen's Benefits Companion, host Brydon DeWitt discusses the recently issued Department of Labor guidance on continued COVID-19 relief for certain employee benefit plan notice and election...more

Jackson Lewis P.C.

COVID-19 Deadline Extensions—No More Time Outs But No Single Deadline Either!!

Jackson Lewis P.C. on

We recently provided an update on the looming end date for COBRA and other deadline extensions and the uncertainty that continues to add to the administrative burdens without more clarity from the DOL and IRS. Message...more

Laner Muchin, Ltd.

With New Guidance, IRS Extends Cafeteria Plan Election Flexibility Into 2021

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The Internal Revenue Service (IRS) recently issued Notice 2021-15 to clarify certain aspects of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Act), and to extend cafeteria plan election flexibility in 2021...more

Vedder Price

USEPA’s Temporary Policy Suspending Enforcement Terminates August 31, 2020

Vedder Price on

On June 29, 2020, USEPA issued a memorandum on a termination addendum to the COVID-19 temporary enforcement policy. USEPA has selected August 31, 2020, as the termination date for the temporary enforcement policy, as it...more

Verrill

60% Is Not a Cliff, Indeed

Verrill on

On June 11, the Small Business Administration (SBA) and the Treasury Department published important guidance that the revised 60% condition under the Paycheck Protection Program Flexibility Act will be applied...more

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