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IRS continues to expand, encourage and simplify correction program in 2015 updates to EPCRS

USA - May 21 2015 In spite of a plan sponsor's best efforts, errors and failures in administering a retirement plan occasionally come to light. We hear about these...

Russell E. Greenblatt, Daniel B. Lange, Gary W. Howell.

DOL proposes to revise definition of “fiduciary” under ERISA

USA - April 24 2015 On April 20, the US Department of Labor (DOL) published a proposal to revise portions of the definition of a “fiduciary” under the Employee...

Gary W. Howell.

IRS provides special rules for refund of employer-paid taxes related to imputed income for same-sex spouse benefits

USA - September 27 2013 On September 23, the Internal Revenue Service released Notice 2013-61, which provides special rules for those making claims for refunds or...

Daniel B. Lange.

IRS will recognize all marriages of same-sex couples if valid where performed

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...

Daniel B. Lange.

Court finds private equity portfolio company may have liability for withdrawal by another portfolio company

USA - August 16 2013 The US Court of Appeals for the First Circuit recently delivered a potentially far-reaching decision for the private equity industry. In a case which...

Daniel B. Lange.