On November 21, 2024, the Federal Energy Regulatory Commission (“FERC”) issued a final rule establishing a categorical one-year “reasonable period of time” for certifying authorities to act on requests for water quality...more
The Internal Revenue Service (IRS) has recently published frequently asked questions addressing leave-sharing plans related to the COVID-19 pandemic. Following IRS Notice 2006-59, the IRS has confirmed that employers may set...more
In the ever-shifting landscape of the Clean Water Act and Porter-Cologne jurisdiction, it can be difficult to determine whether you are engaging in activities that result in discharges of dredge, fill or pollutants to a Water...more
Frustrated by some states’ use of their Clean Water Act (CWA) section 401 authority to oppose or delay energy projects—particularly the transportation of fossil fuels—the Trump Administration last Friday issued the second...more
The U.S. Environmental Protection Agency (EPA) recently announced the rollout of its new Clean Water Act Section 401 Guidance for Federal Agencies, States and Authorized Tribes which replaces an April 2010 Interim Guidance...more
The United States Environmental Protection Agency (“EPA”) issued a June 7th guidance document titled: Clean Water Act Section 401 Guidance for Federal Agencies, States and Authorized Tribes (“Guidance”)...more
The Internal Revenue Service (IRS) recently issued two significant notices for employers that sponsor defined benefit pension plans, particularly those considering lump-sum windows as a “de-risking” option for their plans....more
On July 21, 2015, the Internal Revenue Service (IRS) issued Announcement 2015-19 (the Announcement), which ends the five year remedial amendment cycles for individually designed plans effective January 1, 2017. For remedial...more
The IRS has changed its position on lump-sum windows for retirees in pay status. On July 9, the Internal Revenue Service (IRS) issued Notice 2015-49, which prohibits sponsors of qualified defined benefit plans from...more