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IRS Issues Additional Guidance on Employee Retention Credit

USA - August 26 2021 Nearly 18 months into the pandemic, the IRS continues to issue guidance on the employee retention credit, a credit that was adopted in March 2020 and…

S. Michael Chittenden, Marianna G. Dyson

Making a Point: Tax Court’s Anikeev Decision Challenges Longstanding IRS Policy on Credit Card Rewards

USA - May 5 2021 In February, a U.S. Tax Court opinion in Anikeev v. Commisioner addressed challenging issues regarding the IRS’s existing policy with respect to the…

S. Michael Chittenden, Michael M. Lloyd

Five New Ways That Plan Fiduciaries May Locate Missing Participants

USA - January 21 2021 On January 12, 2021, the Employee Benefits Security Administration (“EBSA”) of the Department of Labor (“DOL”) announced new guidance on a range of…

Kendra L Roberson

DOL Publishes New SECURE Act Guidance Regarding Lifetime Income Disclosures

USA - September 18 2020 As we noted in our prior blog post, the DOL has announced new guidance, in the form of an interim final rule, implementing the lifetime income…

Julie M. Edmond

What You Need to Know About the New SECURE Act and CARES Act Updates to the § 402(f) Safe Harbor Rollover Notice

USA - September 4 2020 The IRS recently released Notice 2020-62, which updates the safe harbor explanations that may be used to satisfy the notice requirement for eligible…

Julie M. Edmond