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The New Tax Rules for Executive Compensation and Employee Benefits

USA - December 29 2017 On Dec. 22, President Trump signed into law the 2017 Tax Act, the most comprehensive set of changes to the Internal Revenue Code since 1986. Some of...

Felicia M. Gardner, G. William Tysse, Taylor Wedge French, Robert M. Cipolla, Katie M. Rak, Carolyn M. Trenda, Maria P. Rasmussen.

Labor Department’s Fiduciary Rule Impacts Investment Managers

USA - July 13 2017 The fiduciary rule issued by the Department of Labor (DOL) is one of the major developments in employee benefits law in recent years. The rule aims to...

G. William Tysse, Robert B. Wynne, Maria P. Rasmussen.

IRS Informally Rules on Taxability of Short-Week Supplemental Unemployment Benefits

USA - August 31 2016 In Chief Counsel Advice 201634023, released Aug. 19, 2016, the IRS Office of Chief Counsel expressed its informal view (in the form of an email to an...

Douglas W. Charnas, Adam T. Simons.

Major Changes in IRS Determination Letter Program Take Effect in 2017

USA - July 20 2016 As we reported earlier this year, the Internal Revenue Service (IRS) is making significant changes to its determination letter program for...

Allison P. Tanner.

Nonqualified Deferred Compensation: IRS Proposes New Section 457 Regulations and Section 409A Clarifications

USA - June 29 2016 Last week, the Internal Revenue Service (IRS) proposed new regulations under Section 457 of the Internal Revenue Code (Code), which governs...

Felicia M. Gardner, G. William Tysse, Taylor Wedge French, Robert M. Cipolla.