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Results: 1-10 of 174

U.S. Department of Labor Finalizes Fiduciary Definition and Conflict of Interest Rule
  • Proskauer Rose LLP
  • USA
  • April 19 2016

On April 6, 2015, the U.S. Department of Labor (Department) issued its highly anticipated final rule addressing when a person is considered to be a


Proposed Regulations Issued for Supporting Organizations
  • Proskauer Rose LLP
  • USA
  • March 7 2016

On February 19, 2016, the IRS and Treasury Department issued proposed regulations regarding (i) prohibitions on certain contributions


Tax Consequences of Compensation Clawback
  • Proskauer Rose LLP
  • USA
  • March 2 2016

Executives required to repay compensation as a result of a compensation clawback regulation, provision or policy should be mindful of certain tax


IRS Significantly Liberalizes Permitted Mid-Year Changes to Safe Harbor Plans
  • Proskauer Rose LLP
  • USA
  • February 1 2016

On January 29, 2016, the IRS issued Notice 2016-16 that provides guidance on mid-year changes to a safe harbor plan under sections 401(k) and 401(m


Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?
  • Proskauer Rose LLP
  • USA
  • January 15 2016

Following the Supreme Court's 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act


IRS Extends Deadlines for Affordable Care Act Reporting
  • Proskauer Rose LLP
  • USA
  • December 28 2015

Today, the IRS released Notice 2016-4, which extended the distribution and filing deadlines for the Affordable Care Act (ACA) reporting requirements


IRS Notice 2015-87 (Part 1) - IRS Issues New HRA Integration Rules
  • Proskauer Rose LLP
  • USA
  • December 21 2015

On December 16, 2015, the Internal Revenue Service issued Notice 2015-87containing guidance on a wide-range of topics under the Affordable Care Act


So-Called Cadillac Tax Delayed until 2020
  • Proskauer Rose LLP
  • USA
  • December 17 2015

On December 16, 2015, the House of Representatives struck a tentative deal on an appropriations bill that would fund the federal government through


IRS Notice 2015-86 The Limited Effect of Obergefell
  • Proskauer Rose LLP
  • USA
  • December 17 2015

Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court's decision in


Bipartisan Budget Act extends MAP-21 pension funding relief and increases PBGC premiums
  • Proskauer Rose LLP
  • USA
  • November 4 2015

On Monday, November 1, 2015, President Obama signed into law the Bipartisan Budget Act of 2015 (the "BBA") which brings familiar changes for sponsors