Womble Bond Dickinson (US) LLP | USA | 6 Mar 2024
“IRS Criminal Investigation is committed to bringing justice to those who have exploited the pandemic for personal gain and have stolen from…
Jones Day | USA | 5 Mar 2024
The Employee Retirement Income Security Act ("ERISA") Plaintiffs' bar has found a new way to allege that 401(k) plan sponsors have breached their…
Davis Wright Tremaine LLP | USA | 13 Feb 2024
The Internal Revenue Service and U.S. Department of Labor recently issued guidance on various aspects of the Consolidated Appropriations Act of 2023…
Morgan, Lewis & Bockius LLP | USA | 2 Feb 2024
On November 24, 2023, the Internal Revenue Service (IRS) proposed long-awaited regulations providing guidance on the required coverage of long-term…
Proskauer Rose LLP | USA | 16 Jan 2024
Approximately one year after Congress enacted the SECURE 2.0 Act of 2022 (“SECURE 2.0”), the IRS issued Notice 2024-02, which addresses SECURE 2.0…
Snell & Wilmer LLP | USA | 4 Jan 2024
The IRS continues to evaluate and process Employee Retention Credit (“ERC”) claims with a focus on inaccurate and ineligible filings. Among its…
McDermott Will & Emery | USA | 28 Dec 2023
In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact…