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Calculating Plan Loan Limits under the CARES Act: Application of the One-Year Lookback

USA - April 6 2020 The Coronavirus Aid, Relief, and. Economic Security (CARES) Act temporarily increases the plan loan limit for loans to qualified individuals (as…

The IRS Breaks Its Silence on the 162(m) Grandfathering Rule but Companies May Not Like What the IRS Has to Say

USA - September 10 2018 The IRS has issued its much-anticipated initial guidance (Notice 2018-68) relating to the changes made to Internal Revenue Code Section 162(m) by H.R…

Erik D. Vogt, Mona Ghude.

Executive Compensation Changes Under Tax Reform - An Update for Plan Sponsors

USA - January 12 2018 On December 22, 2017, President Trump signed into law H.R. 1, a congressional revenue act originally introduced in Congress as the Tax Cuts and Jobs…

Erik D. Vogt.

Plan Sponsor Update - The Impact of Tax Reform on Qualified Plans and Fringe Benefits

USA - January 10 2018 President Trump has signed into law H.R. 1, a congressional revenue act originally introduced in Congress as the Tax Cuts and Jobs Act (the “Act”)…

Karen E. Gelula, Monica A. Novak.

The Senate Finance Committee Speaks: Proposed Executive Compensation Changes

USA - November 29 2017 On November 20, 2017, the Senate Finance Committee released the legislative text of its proposed version of the Tax Cuts and Jobs Act (the “Senate…

Erik D. Vogt.