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Employee benefit arrangements potentially affected by revised UBIT calculations

USA - August 28 2018 In Notice 2018-67, released on August 21, 2018, the Internal Revenue Service (IRS) sought comments and provided interim guidance on changes in the...

Meredith L. O'Leary, SoRelle B. Brown, Deepa S. Menon, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


MEWAs and AHPswhat you need to know about the Association Health Plan Final Rule

USA - June 28 2018 On June 21, 2018, the Department of Labor (DOL) issued final regulations establishing alternative criteria under section 3(5) of the Employee...

Allison E. Wielobob, SoRelle B. Brown, Deepa S. Menon, Adam B. Cohen, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


IRS posts six more “issue snapshots” for retirement plans

USA - May 29 2018 Since 2016, the Internal Revenue Service Tax Exempt and Government Entities Division (TEGE) has followed a practice of posting “issue snapshots” -...

Meredith L. O'Leary, Allison E. Wielobob, SoRelle B. Brown, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Adam B. Cohen, William J. Walderman, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


DOL and Treasury update 2017-2018 regulatory agendas for employee benefits

USA - May 14 2018 On May 9, 2018, the principal regulators of US employee benefits published updates to their guidance plans for the coming months. The US Department of...

SoRelle B. Brown, Ryan M. Session, Deepa S. Menon, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


Between a REOC and a hard place-real estate development company is not a REOC

USA - May 3 2018 A legal dispute involving an Arizona real estate development company has led to a rare court decision considering the "real estate operating company"...

Allison E. Wielobob, SoRelle B. Brown, Deepa S. Menon, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.