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DOL Issues (Some) Additional Guidance on the Fiduciary Investment Advice Rule and Best Interest Contract Exemption
  • Katten Muchin Rosenman LLP
  • USA
  • November 17 2016

The US Department of Labor (DOL) has issued its first set of FAQs under the fiduciary investment advice rule (the "Rule") and related prohibited


IRS issues final regulations governing incentive stock option information reporting
  • Katten Muchin Rosenman LLP
  • USA
  • November 20 2009

Internal Revenue Code (Code) Section 6039 imposes certain reporting requirements on corporations that issue statutory stock options (also known as incentive stock options or ISOs


IRS releases guidance on treatment of backdated stock options under Section 162(m)
  • Katten Muchin Rosenman LLP
  • USA
  • August 7 2009

In an internal memorandum released July 17, the Internal Revenue Service (IRS) addresses how the agency is handling the treatment of backdated stock options under Section 162(m) of the Internal Revenue Code (IRC


Eight key estate planning opportunities arising from the Supreme Court's decision on same-sex marriage
  • Katten Muchin Rosenman LLP
  • USA
  • June 29 2015

On June 26, 2015, the US Supreme Court ruled that a state ban on same sex marriage is unconstitutional, in violation of the Equal Protection Clause


Request deadline looms for pre-approved plans determination letters
  • Katten Muchin Rosenman LLP
  • USA
  • April 6 2010

April 30 is the deadline for employers that sponsor tax-qualified plans through non-standardized prototype plans or volume submitter plans to adopt updated plans and submit their applications for determination letters


Federal agencies publish Spring 2010 regulatory agendas
  • Katten Muchin Rosenman LLP
  • USA
  • May 26 2010

The IRS, DOL and Pension Benefit Guaranty Corporation have released their respective semiannual agendas


IRS will recognize all marriages of same-sex couples if valid where performed
  • Katten Muchin Rosenman LLP
  • USA
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is


IRS 409A audits have begun; corrections made now may prevent penalties
  • Katten Muchin Rosenman LLP
  • USA
  • February 12 2010

The Internal Revenue Service announced in November of 2009 that in February 2010, it would begin its first Employment Tax National Research Project since the 1980s


Plan sponsor year-end alert: IRS extends some, but not all, year-end amendment deadlines
  • Katten Muchin Rosenman LLP
  • USA
  • December 22 2009

The IRS recently issued Notice 2009-97, which extends the deadline for amending qualified retirement plans to incorporate certain requirements added to the Internal Revenue Code of 1986 (the "Code") and the Employee Retirement Income Security Act of 1974 (ERISA) by the Pension Protection Act of 2006 (PPA


Employee benefit plans must assess FBAR filing requirement for offshore accounts
  • Katten Muchin Rosenman LLP
  • USA
  • July 17 2009

Administrators of employee benefit plans may previously not have been aware of their possible obligation to make "FBAR" filings with the Internal Revenue Service