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Legal alert: Life insurance purchased in welfare benefit fund taxed under split-dollar rules

USA - September 21 2018 In a recent memorandum opinion, the Tax Court ruled that the economic benefit provided to a business principal from life insurance purchased by the...

Brittany Edwards-Franklin, 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.


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...

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


The Supreme Court lets stand a holding that parties under DOL investigation can expressly waive time limits on ERISA claims

USA - July 18 2018 As the 2017-2018 term of the US Supreme Court came to a close, a key tool relied on by the Department of Labor (DOL) in enforcement cases under the...

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.


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” -...

Brittany Edwards-Franklin, 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 “clarifies” its guidance on proxy voting and social investing

USA - April 27 2018 On April 23, 2018, the US Department of Labor (DOL) issued Field Assistance Bulletin (FAB) 2018-01 regarding proxy voting, shareholder engagement and...

Brittany Edwards-Franklin, 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.