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DOL considers important efficiencies for the retirement system

USA - November 14 2018 In the last three weeks, the Department of Labor (DOL) undertook two initiatives that have the potential to improve the efficiency of the retirement...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Robert J. Neis, Adam B. Cohen, William J. Walderman, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Brenna M. Clark.


When your hardship comes inTreasury proposes hardship withdrawal regulations

USA - November 12 2018 On November 9, 2018, the US Department of the Treasury and the Internal Revenue Service (IRS) issued proposed regulations addressing statutory changes...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Robert J. Neis, Adam B. Cohen, William J. Walderman, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Brenna M. Clark.


DOL and Treasury update guidance agendas for employee benefits (fall 2018)

USA - October 24 2018 The principal regulators of US employee benefits have recently published updates to their guidance plans for the coming months. On October 18, 2018...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, 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, Brenna M. Clark.


Legal Alert: Having your business meal and deducting it too-IRS issues guidance on the deductibility of business meals

USA - October 4 2018 On October 3, the Internal Revenue Service (IRS) issued Notice 2018-76 (the Notice) to address the deductibility of business meals under section...

Ellen McElroy, Laura A. Taylor, Lauren E. Stewart, Adam B. Cohen.


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, 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, Brenna M. Clark.