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2018 E-Discovery Year in Review

USA - January 10 2019 In 2018, courts and litigants continued to grapple with how to apply the 2015 Amendments to the Federal Rules, including how the renewed focus on…

Christopher Costello, Matthew W. Poplawski, John J. Rosenthal

Q&A Regarding New IRS Individual Income Tax Withholding Guidance

USA - January 11 2018 The Tax Cuts and Jobs Act (Act) implements sweeping reform to the Internal Revenue Code of 1986, as amended with most changes effective January 1…

Ruth M Wimer

Review of Voluntary CEO Pay Ratio Disclosure Yields Mixed Results

USA - May 30 2017 On February 6, 2017, Michael S. Piwowar, acting chairman of the Securities and Exchange Commission (SEC), invited the public to comment on unexpected…

Ariane Andrade, Steve Flores, Maria A. Fufidio, Scott E. Landau, Michael S. Melbinger, Sharon Mori, Nyron J. Persaud, Marissa R. Sims, Jennifer Stadler

IRS Guidance on Mid-Year Changes to Safe Harbor Plans

USA - February 12 2016 Thee IRS recently clarified what mid-year changes administrators can make to safe harbor plans (including Code Section 403[b] plans) in Notice…