We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 203

The Time is Right to Contact Recordkeepers About Hardship Substantiation
  • Proskauer Rose LLP
  • USA
  • May 23 2017

If your 401(k) plan recordkeeper has not talked to your company lately about hardship distributions, it may be time to reach out to the recordkeeper


Protecting Your Qualified Retirement Plan Now that the IRS Determination Program is (Mostly) Closed
  • Proskauer Rose LLP
  • USA
  • May 3 2017

A lot has been written over the last few months about what to do now that the IRS has closed its determination letter program for ongoing individually


Back from the Dead - Cures Act Resurrects Premium Reimbursement Arrangements for Small Employers
  • Proskauer Rose LLP
  • USA
  • December 19 2016

Last week, President Obama signed the 21st Century Cures Act (the “Cures Act”), which contains numerous provisions touching on a wide range of public


2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a


IRS Issues New EPCRS Guidelines to Coordinate with Limited Determination Letter Program
  • Proskauer Rose LLP
  • USA
  • October 6 2016

On September 29, 2016, the IRS released new guidelines under its Employee Plans Compliance Resolution System (EPCRS). EPCRS consists of three


Expert Interview - The DOL's 2016 Final Fiduciary Rule
  • Proskauer Rose LLP
  • USA
  • September 28 2016

Seth J. Safra discusses the Department of Labor's (DOL's) final regulation concerning fiduciaries and conflicts of interest, published in the Federal


IRS Eliminates Requirement to Submit Copy of Section 83(b) Elections with Tax Return
  • Proskauer Rose LLP
  • USA
  • August 9 2016

The IRS adopted final regulations that no longer require taxpayers who have made Internal Revenue Code 83(b) elections to attach a copy of the


New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275
  • Proskauer Rose LLP
  • USA
  • July 21 2016

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to


Deferred Compensation for Tax-exempt Organizations: New Proposed Regulations under Code Section 457
  • Proskauer Rose LLP
  • USA
  • July 15 2016

On June 21, 2016, the Internal Revenue Service (IRS) issued anticipated proposed Treasury Regulations prescribing rules under Section 457 of the


Senator Warren Leads Coalition to Expand Scope of Limitations on Executive Compensation Tax Deductions
  • Proskauer Rose LLP
  • USA
  • July 7 2016

Section 162(m) of the Internal Revenue Code generally limits the deductibility of compensation paid in excess of $1 million to the chief executive