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OFCCP Final Rule Prohibits Sex and Gender Identity Discrimination in Employee Benefits

USA - August 11 2016 The Department of Labor's Office of Federal Contract Compliance Programs (OFCCP) has issued a Final Rule that takes effect on August 15, 2016 (the…

Karen E. Gelula, Yael I. Kalman.

The 409A Proposed Regulations: Clarifying Guidance for Employers

USA - July 11 2016 Last month, the Internal Revenue Service (IRS) issued proposed regulations under Internal Revenue Code (Code) Section 409A (Section 409A) in…

Christine M. Kong, Erik D. Vogt, Lori L. Shannon.

Worth the Wait: 457(f) Proposed Regulations for Deferred Compensation of Tax-Exempt Organizations

USA - June 28 2016 The Internal Revenue Service (IRS) has issued long-anticipated proposed regulations governing Internal Revenue Code (Code) Section 457(f), which…

Christine M. Kong, Erik D. Vogt, Lori L. Shannon.

Worth the Wait: 457(f) Proposed Regulations for Deferred Compensation of Tax-Exempt Organizations

USA - June 28 2016 The Internal Revenue Service (IRS) has issued longanticipated proposed regulations governing Internal Revenue Code (Code) Section 457(f), which…

Christine M. Kong, Erik D. Vogt, Lori L. Shannon.

What does the Supreme Court's same-sex marriage ruling mean for employee benefit plans?

USA - July 30 2015 On June 26, 2015, the U.S. Supreme Court ruled in Obergefell v. Hodges that states must license and recognize a marriage between two people of the…

Sarah Bassler Millar, Summer Conley.