We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 25
Most popular |Most recent


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, 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, Paul R. Lang, 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, 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, Paul R. Lang, 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, 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.


Legal Alert: IRS issues updated guidance on safe harbor notices for eligible rollover distributions

USA - September 25 2018 On September 18, 2018, the Internal Revenue Service (IRS) released Notice 2018-74, which updated the safe harbor guidance that employers may use to...

Brittany Edwards-Franklin, Meredith L. O'Leary, Benjamin G. Clark, Allison E. Wielobob, SoRelle B. Brown, Laura A. Taylor, Neil S. Lang, Deepa S. Menon, Adam B. Cohen, William J. Walderman, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn.


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, 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.