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 20
Most popular |Most recent


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, Ryan M. Session, 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, 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, Meredith L. O'Leary, 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...

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


California’s Consumer Privacy Act of 2018 - The HR Perspective

USA - July 18 2018 Businesses with consumers in California may soon find themselves subject to the California Consumer Privacy Act of 2018 (the Act). The Act arrives on...

Deepa S. Menon.